Indiana Code Title 6. Taxation § 6-8.1-5-5

Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are distributed and any other such information as requested by the department.

(b) Any person or entity that directly or indirectly receives or is attributed as receiving prize money, purses, or other amounts as the result of a professional motorsports racing event at a qualified motorsports facility (as defined by IC 5-1-17.5-14) shall provide to the department a list of persons or entities that receive or are attributed as receiving prize money and purses, and any other such information as requested by the department.