CHAPTER 10. GAMING CARD EXCISE TAX

IC 4-32.2-10
    Chapter 10. Gaming Card Excise Tax

IC 4-32.2-10-1
Gaming card excise tax imposed
    Sec. 1. An excise tax is imposed on the distribution of pull tabs,punchboards, and tip boards in the amount of ten percent (10%) ofthe price paid by the qualified organization that purchases the pulltabs, punchboards, and tip boards.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-2
Liability for tax
    Sec. 2. A licensed entity distributing pull tabs, punchboards, or tipboards under this article is liable for the tax. The tax is imposed atthe time the licensed entity:
        (1) brings or causes the pull tabs, punchboards, or tip boards tobe brought into Indiana for distribution;
        (2) distributes pull tabs, punchboards, or tip boards in Indiana;or
        (3) transports pull tabs, punchboards, or tip boards to qualifiedorganizations in Indiana for resale by those qualifiedorganizations.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-3
Accounting procedures
    Sec. 3. The department shall establish procedures by which eachlicensed entity must account for the following:
        (1) The tax collected under this chapter by the licensed entity.
        (2) The pull tabs, punchboards, and tip boards sold by thelicensed entity.
        (3) The funds received for sales of pull tabs, punchboards, andtip boards by the licensed entity.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-4
Form of payment
    Sec. 4. A payment by a licensed entity to the department may notbe in cash. All payments must be in the form of a check, a draft, anelectronic funds transfer, or another financial instrument authorizedby the commissioner. The department may require licensed entitiesto establish separate electronic funds transfer accounts for thepurpose of making payments to the department.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-5
Remittance of taxes; reports
    Sec. 5. All taxes imposed on a licensed entity under this chaptershall be remitted to the department at the times and as directed by the

department. The department is responsible for all administrativefunctions related to the receipt of funds. The department may requireeach licensed entity to file with the department reports of thelicensed entity's receipts and transactions in the sale of pull tabs,punchboards, and tip boards. The department shall prescribe the formof the reports and the information to be contained in the reports. Forpurposes of this section, a qualified organization is not required toreport the name, signature, or driver's license number of a prizewinner unless the qualified organization is required to withholdadjusted gross income tax from the prize winner underIC 6-3-4-8.2(d).
As added by P.L.91-2006, SEC.3. Amended by P.L.60-2009, SEC.9.

IC 4-32.2-10-6
Audits
    Sec. 6. The department may at any time perform an audit of thebooks and records of a licensed entity to ensure compliance with thischapter.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-7
Application of penalty provisions
    Sec. 7. IC 4-32.2-8 applies to licensed entities.
As added by P.L.91-2006, SEC.3.

IC 4-32.2-10-8
Taxes transferred for deposit in the charity gaming enforcementfund
    Sec. 8. The department shall transfer all taxes collected under thischapter to the commission for deposit in the charity gamingenforcement fund established by IC 4-32.2-7-3.
As added by P.L.91-2006, SEC.3.