Section 33-26-3-6 - Jurisdiction; gaming card excise tax(a) The tax court does not have jurisdiction over a case that is an appeal from a final determination made by the Indiana gaming commission under IC 4-32.3.(b) The tax court has jurisdiction over a case that is an appeal from a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.Pre-2004 Recodification Citation: 33-3-5-2.
Amended by P.L. 58-2019,SEC. 28, eff. 7/1/2019.As added by P.L. 98-2004, SEC.5. Amended by P.L. 91-2006, SEC.11.