{"data":{"id":"us-in/ic-4-32.3-10-2","jurisdiction":"us-in","citation":"IC 4-32.3-10-2","heading":"Liability for tax","body":"Sec. 2. A licensed entity distributing pull tabs, punchboards, or tip boards under this article is liable for the tax. The tax is imposed at the time the licensed entity:\n(1) brings or causes the pull tabs, punchboards, or tip boards to be brought into Indiana for distribution;\n(2) distributes pull tabs, punchboards, or tip boards in Indiana; or\n(3) transports pull tabs, punchboards, or tip boards to qualified organizations in Indiana for resale by those qualified organizations.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 32.3. CHARITY GAMING","Chapter 10. Gaming Card Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-32.3-10-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"26bffab33583592df5c2283b820b7e49795aa8ca72f4bc368a0e4d4e9b97c243","source_id":"us-in","stale":false,"prev":"us-in/ic-4-32.3-10-1","next":"us-in/ic-4-32.3-10-3"},"notice":"GroundRules: Original legal text. Not legal advice."}