{"data":{"id":"us-in/ic-4-36-9-2","jurisdiction":"us-in","citation":"IC 4-36-9-2","heading":"Excise tax imposed upon distribution of type II gambling games","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 type II gambling games to be brought into Indiana for distribution;\n(2) distributes type II gambling games in Indiana; or\n(3) transports type II gambling games to retailers in Indiana for resale by those retailers in accordance with this article.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 36. TYPE II GAMING IN ESTABLISHMENTS LICENSED TO SELL ALCOHOLIC BEVERAGES","Chapter 9. Type II Gambling Game Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-36-9-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"999ccc19d8e7f60b90d5793cc8e3bdd50c38aa1318bd29d8895e5e42760ab3b4","source_id":"us-in","stale":false,"prev":"us-in/ic-4-36-9-1","next":"us-in/ic-4-36-9-3"},"notice":"GroundRules: Original legal text. Not legal advice."}