2017 Indiana Code
TITLE 4. State Offices and Administration
ARTICLE 33. RIVERBOAT GAMBLING
CHAPTER 12. Admission Taxes
4-33-12-4. Payment of taxes
Sec. 4. (a) A licensed owner must report the admissions and supplemental wagering taxes collected to the department. The licensed owner must report the taxes collected each day for the preceding day's admissions.
(b) A licensed owner shall pay the admissions and supplemental wagering taxes collected to the department one (1) day before the last business day of each month for the admissions and supplemental wagering taxes collected that month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due.
(c) The payment of the tax under this section must be on a form prescribed by the department.
(d) The payment of the tax under this section must be an electronic funds transfer by automated clearinghouse.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.51; P.L.268-2017, SEC.28.
