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 pull tabs, punchboards, or tip boards to be brought into Indiana for distribution;

criminal case

Ask a criminal law question, get an answer ASAP!
Click here to chat with a criminal defense lawyer and protect your rights.

(2) distributes pull tabs, punchboards, or tip boards in Indiana; or

(3) transports pull tabs, punchboards, or tip boards to qualified organizations in Indiana for resale by those qualified organizations.

As added by P.L.58-2019, SEC.4.

  Previous section
Next section  
 Chapter 10 Contents