Indiana Code Title 4. State Offices and Administration § 4-31-9-10

Sec. 10. (a) At the close of each day on which pari-mutuel wagering is conducted at a racetrack or satellite facility, the permit holder or satellite facility operator shall pay the breakage from each of the races on which wagers were taken on that day to the department of state revenue for deposit in the appropriate breed development fund as determined by the rules of the commission.

(b) Not later than March 15 of each year, each permit holder or satellite facility operator shall pay to the commission the balance of the outs tickets from the previous calendar year.  The commission shall distribute money received under this subsection to the appropriate breed development fund as determined by the rules of the commission.

(c) The payment of the breakage under this section must be reported and remitted electronically through the department's online tax filing program.