1. (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 .

2. (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.]

As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11; P.L.58-2019, SEC.28.