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%) of
the price paid by the qualified organization that purchases the pull
tabs, 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 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;
(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.91-2006, SEC.3.
IC 4-32.2-10-3 Accounting procedures
Sec. 3. The department shall establish procedures by which each
licensed 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 the
licensed entity.
(3) The funds received for sales of pull tabs, punchboards, and
tip 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 not
be in cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the commissioner. The department may require licensed entities
to establish separate electronic funds transfer accounts for the
purpose 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 chapter
shall be remitted to the department at the times and as directed by the
department. The department is responsible for all administrative
functions related to the receipt of funds. The department may require
each licensed entity to file with the department reports of the
licensed entity's receipts and transactions in the sale of pull tabs,
punchboards, and tip boards. The department shall prescribe the form
of the reports and the information to be contained in the reports. For
purposes of this section, a qualified organization is not required to
report the name, signature, or driver's license number of a prize
winner unless the qualified organization is required to withhold
adjusted gross income tax from the prize winner under
IC 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 the
books and records of a licensed entity to ensure compliance with this
chapter. 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 enforcement
fund
Sec. 8. The department shall transfer all taxes collected under this
chapter to the commission for deposit in the charity gaming
enforcement fund established by IC 4-32.2-7-3. As added by P.L.91-2006, SEC.3.
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%) of
the price paid by the qualified organization that purchases the pull
tabs, 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 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;
(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.91-2006, SEC.3.
IC 4-32.2-10-3 Accounting procedures
Sec. 3. The department shall establish procedures by which each
licensed 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 the
licensed entity.
(3) The funds received for sales of pull tabs, punchboards, and
tip 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 not
be in cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the commissioner. The department may require licensed entities
to establish separate electronic funds transfer accounts for the
purpose 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 chapter
shall be remitted to the department at the times and as directed by the
department. The department is responsible for all administrative
functions related to the receipt of funds. The department may require
each licensed entity to file with the department reports of the
licensed entity's receipts and transactions in the sale of pull tabs,
punchboards, and tip boards. The department shall prescribe the form
of the reports and the information to be contained in the reports. For
purposes of this section, a qualified organization is not required to
report the name, signature, or driver's license number of a prize
winner unless the qualified organization is required to withhold
adjusted gross income tax from the prize winner under
IC 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 the
books and records of a licensed entity to ensure compliance with this
chapter. 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 enforcement
fund
Sec. 8. The department shall transfer all taxes collected under this
chapter to the commission for deposit in the charity gaming
enforcement fund established by IC 4-32.2-7-3. As added by P.L.91-2006, SEC.3.
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%) of
the price paid by the qualified organization that purchases the pull
tabs, 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 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;
(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.91-2006, SEC.3.
IC 4-32.2-10-3 Accounting procedures
Sec. 3. The department shall establish procedures by which each
licensed 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 the
licensed entity.
(3) The funds received for sales of pull tabs, punchboards, and
tip 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 not
be in cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the commissioner. The department may require licensed entities
to establish separate electronic funds transfer accounts for the
purpose 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 chapter
shall be remitted to the department at the times and as directed by the
department. The department is responsible for all administrative
functions related to the receipt of funds. The department may require
each licensed entity to file with the department reports of the
licensed entity's receipts and transactions in the sale of pull tabs,
punchboards, and tip boards. The department shall prescribe the form
of the reports and the information to be contained in the reports. For
purposes of this section, a qualified organization is not required to
report the name, signature, or driver's license number of a prize
winner unless the qualified organization is required to withhold
adjusted gross income tax from the prize winner under
IC 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 the
books and records of a licensed entity to ensure compliance with this
chapter. 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 enforcement
fund
Sec. 8. The department shall transfer all taxes collected under this
chapter to the commission for deposit in the charity gaming
enforcement fund established by IC 4-32.2-7-3. As added by P.L.91-2006, SEC.3.
