Indiana Code Title 4. State Offices and Administration § 4-36-9-2
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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:
(1) brings or causes the type II gambling games to be brought into Indiana for distribution;
(2) distributes type II gambling games in Indiana; or
(3) transports type II gambling games to retailers in Indiana for resale by those retailers in accordance with this article.
Cite this article: FindLaw.com - Indiana Code Title 4. State Offices and Administration § 4-36-9-2 - last updated June 08, 2021 | https://codes.findlaw.com/in/title-4-state-offices-and-administration/in-code-sect-4-36-9-2.html
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