359 chapters · 3,232 sections in this title.
Ind. Code § 4-33-13-0.5 Application
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Sec. 0.5. This chapter does not apply to sports wagering conducted under IC 4-38 at a riverboat. As added by P.L.293-2019, SEC.28.
Ind. Code § 4-33-13-0.7 Taxation of adjusted gross receipts of Gary riverboats
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Sec. 0.7. (a) This section applies only to a licensed owner described in IC 4-33-6-1(a)(1). (b) Adjusted gross receipts received by two (2) riverboats operated by the licensed owner in accordance with IC 4-33-6-1(d) must be taxed separately under this chapter regardless of the fa…
Ind. Code § 4-33-13-1.5 Graduated wagering tax
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Sec. 1.5. (a) This subsection applies only to a riverboat that received at least seventy-five million dollars ($75,000,000) of adjusted gross receipts during the preceding state fiscal year. A graduated tax is imposed on the adjusted gross receipts received from gambling games au…
Ind. Code § 4-33-13-1.7 Historic hotel district riverboat tax credit
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Sec. 1.7. (a) This section applies only to a riverboat located in a historic hotel district in a state fiscal year if: (1) the riverboat received not more than eighty million dollars ($80,000,000) of adjusted gross receipts during the preceding state fiscal year; and (2) the oper…