Skip to main content
Find a Lawyer

Indiana Code Title 4. State Offices and Administration § 4-33-12-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. (a) A licensed owner must report:

(1) the daily amount of admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (b);  and

(2) gaming activity information to the commission daily on forms prescribed by the commission.

This subsection expires June 30, 2018.

(b) A licensed owner shall pay the admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each 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.  This subsection expires June 30, 2018.

(c) This subsection is effective July 1, 2018.  A licensed owner must report:

(1) the daily amount of supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (d);  and

(2) gaming activity information to the commission daily on forms prescribed by the commission.

(d) This subsection is effective July 1, 2018.  A licensed owner shall pay the supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each 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.

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

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Indiana Code Title 4. State Offices and Administration § 4-33-12-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-4-state-offices-and-administration/in-code-sect-4-33-12-4/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard