2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 14. Motorsports Admissions Fee
6-8-14-9. Expiration of admissions fee
Sec. 9. The admissions fee expires on the later of:
(1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority under IC 5-1-17.5 are no longer deemed outstanding; or
(2) the date on which the department of state revenue certifies to the Indiana finance authority, the Indiana motorsports commission, and the qualified motorsports facility that the aggregate amount of credits provided to the owner or owners of the qualified motorsports facility under IC 4-10-23 equals or exceeds the aggregate of the amount of the appropriations made to the Indiana motorsports commission and used to pay rent by the Indiana motorsports commission to the Indiana finance authority under any lease entered into between the Indiana finance authority and the Indiana motorsports commission under IC 5-1-17.5 and any expenses that are incurred by the Indiana finance authority or the Indiana motorsports commission under IC 5-1-17.5 and are not paid out of such rent.
As added by P.L.233-2013, SEC.9.
IC 6-8.1 ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
Ch. 1.Definitions and Applicability Ch. 2.Department Organization Ch. 3.Duties, Powers, and Responsibilities Ch. 4.Divisions of the Department Ch. 5.Assessment of Taxes Ch. 6.Filing and Due Dates Ch. 7.Confidentiality Ch. 8.Collection Ch. 9.Refunds Ch. 9.5.Set Off of Refunds Ch. 9.7.Treasury Offset Program Ch. 10.Penalties and Interest Ch. 11.Transition Ch. 12.Taxpayer Education and Information Program Ch. 14.Annual Public Hearing and Department Report Ch. 15.Taxing Situs of Mobile Telecommunications Service Ch. 16.3.Department of State Revenue Pilot Program Ch. 17.Income Tax Return Preparers; Preparer Tax Identification Numbers
