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.58-2019, SEC.4.
Indiana Legal Code