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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 14. Motorsports Admissions Fee
6-8-14-6. Collection of admissions fee
Universal Citation: IN Code § 6-8-14-6 (2018)
IC 6-8-14-6 Collection of admissions fee
Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the fee as an agent of the state.
As added by P.L.233-2013, SEC.9.
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