Indiana § 4-36-9-2 - Excise tax imposed upon distribution of type II gambling games

Full text of Indiana Indiana Code § 4-36-9-2 — Excise tax imposed upon distribution of type II gambling games, with citation guidance and answers to common questions.

§ 4-36-9-2. Excise tax imposed upon distribution of type II gambling games

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.

As added by P.L.95-2008, SEC.13.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 4-36-9-2

What does Indiana Code § 4-36-9-2 cover?

Section 4-36-9-2 ("Excise tax imposed upon distribution of type II gambling games") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 4-36-9-2?

A common citation format is "Indiana Code § 4-36-9-2" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 4-36-9-2 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.