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.