Indiana Code Title 4. State Offices and Administration § 4-36-5-4

Sec. 4. (a) A retailer shall maintain accurate records of all financial aspects of the retailer's type II gambling operation.  A retailer shall make accurate reports of all financial aspects of the type II gambling operation to the commission within the time established by the commission.  The commission shall prescribe forms for this purpose.  The forms prescribed under this subsection must enable a retailer to report the amount of qualified drawing profits retained by the retailer during the reporting period.

(b) As long as a retailer's receipts from the retailer's type II gambling operation remain on the premises of the retailer's tavern or jumbo boat, the receipts may not be commingled with the receipts of the retailer's alcoholic beverage sales, food sales, and other related nongambling activities.