Indiana Code Title 4. State Offices and Administration § 4-32.3-10-5

Sec. 5. All taxes imposed on a licensed entity under this chapter shall be remitted to the department at the times and as directed by the department.  The department is responsible for all administrative functions related to the receipt of funds.  The department may require each licensed entity to file with the department reports of the licensed entity's receipts and transactions in the sale of pull tabs, punchboards, and tip boards.  The department shall prescribe the form of the reports and the information to be contained in the reports.  For purposes of this section, a qualified organization is not required to report the name, signature, or driver's license number of a prize winner unless the qualified organization is required to withhold adjusted gross income tax from the prize winner under IC 6-3-4-8.2(d).