366 chapters · 3,438 sections in this title.
Ind. Code § 4-31-10-1 "Fund" defined
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Sec. 1. As used in this chapter, "fund" refers to the Indiana horse racing commission operating fund. As added by P.L.341-1989(ss), SEC.2.
Ind. Code § 4-31-10-2 Establishment; administration
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Sec. 2. The Indiana horse racing commission operating fund is established. The fund shall be administered by the commission. The fund does not revert to the state general fund at the end of a state fiscal year. As added by P.L.341-1989(ss), SEC.2.
Ind. Code § 4-31-10-3 Composition of fund
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Sec. 3. The fund consists of the following: (1) Taxes paid into the fund under IC 4-31-9-3(b)(2). (2) Transfers from the Indiana horse racing commission under IC 4-35-7-12.5. (3) Appropriations made by the general assembly. As added by P.L.341-1989(ss), SEC.2. Amended by P.L.108-…
Ind. Code § 4-31-10-4 Purpose
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Sec. 4. The commission shall use the fund to pay its operating costs and to pay the costs of administering and enforcing this article. As added by P.L.341-1989(ss), SEC.2.
Ind. Code § 4-31-10-5 Budget requests
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Sec. 5. The commission shall prepare budget requests at the direction of the budget agency. As added by P.L.341-1989(ss), SEC.2.
Ind. Code § 4-33-10-1 Class A misdemeanor
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Sec. 1. A person who knowingly or intentionally: (1) makes a false statement on an application submitted under this article; (2) operates a gambling operation or a cruise in which wagering is conducted or is to be conducted in a manner other than the manner required under this ar…
Ind. Code § 4-33-10-1.5 Class C infractions
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Sec. 1.5. (a) A person who: (1) is not an employee of the riverboat gambling operation; (2) is less than twenty-one (21) years of age; and (3) enters a riverboat; commits a Class C infraction. (b) A person who: (1) is not an employee of the riverboat gambling operation; (2) is le…
Ind. Code § 4-33-10-2 Level 6 felonies
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Sec. 2. A person who knowingly or intentionally does any of the following commits a Level 6 felony: (1) Offers, promises, or gives anything of value or benefit: (A) to a person who is connected with the owner or operating agent of a riverboat, including an officer or an employee …
Ind. Code § 4-33-10-2.1 Licensees or persons who have an interest in a licensee;
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operating contract considered a license; operating agent considered a licensee Sec. 2.1. (a) This section applies only to contributions made after June 30, 1996. (b) The definitions in IC 3-5-2 apply to this section to the extent they do not conflict with the definitions in this …
Ind. Code § 4-33-10-2.5 Prohibition on gifts to induce committee members on local
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public question Sec. 2.5. (a) This section applies only to property given after June 30, 1996. (b) The definitions in IC 3-5-2 apply to this section to the extent they do not conflict with the definitions in this article. (c) As used in this section, "license" means: (1) an owner…
Ind. Code § 4-33-10-3 Possession of cheating devices; presumption
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Sec. 3. The possession of more than one (1) of the devices described in section 2(3), 2(5), 2(12), or 2(13) of this chapter creates a rebuttable presumption that the possessor intended to use the devices for cheating. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.20-1995,…
Ind. Code § 4-33-10-4 Convicted felons; entering riverboats prohibited
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Sec. 4. A person who is convicted of a felony described in this chapter is barred for life from entering a riverboat regulated under this article. As added by P.L.277-1993(ss), SEC.124.
Ind. Code § 4-33-10-5 Venue
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Sec. 5. An action to prosecute a crime occurring on a riverboat while the riverboat is moored at a dock or during a cruise shall be tried in the county of the dock where the riverboat was moored or the cruise was initiated. As added by P.L.277-1993(ss), SEC.124. Amended by P.L.19…
Ind. Code § 4-33-10-6 Persons prohibited from wagering
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Sec. 6. (a) The following individuals may not wager on gambling games at a riverboat: (1) A member of the commission. (2) An employee of the commission. (3) The spouse of any individual listed in subdivisions (1) and (2). (b) A person who knowingly or intentionally violates this …
Ind. Code § 4-35-10-1 Effect of a collective bargaining agreement with certain
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pari-mutuel employees Sec. 1. (a) This section applies if a permit holder's employees are covered under the terms of a collective bargaining agreement that is in effect at the time a gambling game license is issued to the permit holder under IC 4-35-5. (b) If a permit holder has …
Ind. Code § 4-35-10-2 Collective bargaining agreement permitted
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Sec. 2. The job classifications, job duties, wage rates, and benefits of nonsupervisory positions related to gambling games may be established by agreement of the parties to a collective bargaining agreement or, in the absence of an agreement, by the permit holder. As added by P.…
Ind. Code § 4-35-10-3 Confidential information
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Sec. 3. (a) The following information submitted, collected, or gathered as part of an application to the commission for a license is confidential for purposes of IC 5-14-3-4: (1) Any information concerning a minor child of an applicant. (2) The Social Security number of an applic…
Ind. Code § 4-38-10-1 Sports wagering tax
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Sec. 1. A sports wagering tax is imposed on the adjusted gross receipts received from authorized sports wagering offered by a certificate holder under this article at a rate of nine and one-half percent (9.5%). As added by P.L.293-2019, SEC.43.
Ind. Code § 4-38-10-2 Sports wagering tax payment date
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Sec. 2. A certificate holder shall pay the sports wagering taxes imposed under section 1 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 dep…
Ind. Code § 4-38-10-3 Deposit of sports wagering tax; transfer to addiction services
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fund Sec. 3. (a) Except as provided in subsection (b), the department shall deposit the tax revenue collected under section 2 of this chapter in the state general fund. (b) The department shall transfer an amount equal to three and thirty-three hundredths percent (3.33%) of the t…
Ind. Code § 4-38-10-4 Suspension or revocation of certificate of authority for failure
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to submit tax payments Sec. 4. The commission may suspend or revoke the certificate of authority of a certificate holder that does not submit the payment or the tax return form within the required time. As added by P.L.293-2019, SEC.43.
Ind. Code § 4-38-10-5 Payment of taxes
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Sec. 5. The payment of the tax under this chapter must be reported and remitted electronically through the department's online tax filing program. As added by P.L.293-2019, SEC.43. Amended by P.L.137-2022, SEC.10.
Ind. Code § 4-20.5-10-1 Application of chapter
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Sec. 1. This chapter applies only to the following agencies: (1) A division (as defined in IC 12-7-2-69(c)), for a state institution under the administrative control of the division. (2) The Indiana department of health, for an institution under the administrative control of the …
Ind. Code § 4-20.5-10-2 Sewer right-of-way purchase or lease; connection to political
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subdivision sewer; contract Sec. 2. (a) An agency may purchase or lease a right-of-way for a sewer leading from a state institution under the administrative control of the agency to a suitable outlet over adjacent property. (b) IC 4-20.5-3 applies to a purchase under this section…
Ind. Code § 4-20.5-10-3 Purchase or lease of property for the disposal of sewage;
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construction of disposal systems Sec. 3. (a) An agency may purchase or lease property for the use of a state institution under the administrative control of the agency for the disposal of sewage. (b) An agency may not purchase more than eighty (80) acres under this section. (c) A…
Ind. Code § 4-20.5-10-4 Property acquisition; statutory authority
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Sec. 4. An agency may acquire property for purposes of this chapter under either of the following: (1) IC 4-20.5-3. (2) IC 32-24. As added by P.L.7-1993, SEC.7. Amended by P.L.2-2002, SEC.30.
Ind. Code § 4-29.5-10-1 Taxation
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Sec. 1. Tax Parity. Nothing in this Compact shall be deemed to authorize the State to impose any tax, fee, charge, or assessment upon the Band or any Band gaming operation or Gaming Facility except for the reimbursement of expenses expressly authorized pursuant to this Compact. T…
Ind. Code § 4-29.5-10-2 Minority and women-owned businesses
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Sec. 2. Minority and Women-Owned Businesses. The Band agrees that it shall make a good faith effort to utilize certified minority and women-owned businesses in an amount that is consistent with the most recent disparity study conducted by the Indiana Gaming Commission under IC 4-…
Ind. Code § 4-29.5-10-3 Child support withholdings
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Sec. 3. Child Support Withholdings. If the Band is required to file Form W-2G or a substantially equivalent form with the United States Internal Revenue Service for a person who is a resident of the State and has been identified through information supplied to the Band by the Chi…
Ind. Code § 4-29.5-10-4 Emergency plan
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Sec. 4. Emergency Plan. The Band shall within thirty (30) days of the Effective Date submit to the State an emergency operation plan as defined in Section 2.05 of the Pokagon Band Health and Safety Act (an emergency response plan as defined in 68 IAC 8-2). The Band shall within s…
Ind. Code § 4-29.5-10-5 Political donations
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Sec. 5. Political donations. Any Band elected official, any entity controlled or owned by the Band that operates a Gaming Facility, or any officer of such entity may not make a contribution (as defined in IC 3-5-2-15) to a candidate or a committee during the following periods: (1…
Ind. Code § 4-29.5-10-6 Voluntary exclusion program
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Sec. 6. Voluntary Exclusion Program. The Band shall make all reasonable attempts to cease all direct marketing efforts to a person participating in the voluntary exclusion program established under IC 4-33-4-3 and to eject such person found within the Gaming Facility. The Band al…
Ind. Code § 4-29.5-10-7 Indiana gaming commission exclusion list
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Sec. 7. IGC Exclusion List. The Band shall eject or exclude a person from its Gaming Facility authorized under this Compact if that person is placed on the Indiana Gaming Commission's Exclusion List pursuant to IC 4-33-4-7. The Indiana Gaming Commission shall as soon as practicab…
Ind. Code § 4-32.3-10-1 Gaming card excise tax imposed
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Sec. 1. An excise tax is imposed on the distribution of pull tabs, punchboards, and tip boards in the amount of ten percent (10%) of the price paid by the qualified organization that purchases the pull tabs, punchboards, and tip boards. As added by P.L.58-2019, SEC.4.
Ind. Code § 4-32.3-10-2 Liability for tax
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Sec. 2. A licensed entity distributing pull tabs, punchboards, or tip boards under this article is liable for the tax. The tax is imposed at the time the licensed entity: (1) brings or causes the pull tabs, punchboards, or tip boards to be brought into Indiana for distribution; (…
Ind. Code § 4-32.3-10-3 Accounting procedures
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Sec. 3. The department shall establish procedures by which each licensed entity must account for the following: (1) The tax collected under this chapter by the licensed entity. (2) The pull tabs, punchboards, and tip boards sold by the licensed entity. (3) The funds received for …
Ind. Code § 4-32.3-10-4 Form of payment
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Sec. 4. A payment by a licensed entity to the department may not be in cash. All payments must be in the form of a check, a draft, an electronic funds transfer, or another financial instrument authorized by the commissioner. The department may require licensed entities to establi…
Ind. Code § 4-32.3-10-5 Remittance of taxes; reports
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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 li…
Ind. Code § 4-32.3-10-6 Audits
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Sec. 6. The department may at any time perform an audit of the books and records of a licensed entity to ensure compliance with this chapter. As added by P.L.58-2019, SEC.4.
Ind. Code § 4-32.3-10-7 Application of penalty provisions
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Sec. 7. IC 4-32.3-8 applies to licensed entities. As added by P.L.58-2019, SEC.4.
Ind. Code § 4-32.3-10-8 Taxes transferred for deposit in the charity gaming
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enforcement fund Sec. 8. The department shall transfer all taxes collected under this chapter to the commission for deposit in the charity gaming enforcement fund established by IC 4-32.3-7-1. As added by P.L.58-2019, SEC.4.