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.
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