4-38-10-5. Payment of Taxes
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.
4-38-11-1. Withholding Delinquent Child Support From Winnings; Notice; Priority of Order Over Other Claims
Sec. 1. (a) The bureau shall provide information to a certificate holder concerning persons who are delinquent in child support. (b) Prior to a certificate holder disbursing a payout of six hundred dollars ($600) or more, in winnings, from sports wagering to a person who is delinquent in child support and who is claiming the […]
4-38-11-2. Application of Other Child Support Laws
Sec. 2. IC 4-31-6-11, IC 4-33-8.5, and IC 4-35-6.7 apply, as appropriate, to sports wagering conducted at a licensed facility. As added by P.L.293-2019, SEC.43.
4-38-9-4. Information From a Sports Governing Body; Requests From a Sports Governing Body
Sec. 4. (a) The commission may use information received from a sports governing body to determine whether to allow: (1) wagering on a particular event; or (2) patrons to make wagers of a particular type. (b) If a sports governing body requests wagering information or requests the commission to prohibit wagering on a particular event […]
4-38-9-5. Investigations Conducted by Sports Governing Bodies or Law Enforcement Agencies
Sec. 5. The commission and each certificate holder or vendor shall cooperate with investigations conducted by sports governing bodies or law enforcement agencies, including by providing or facilitating the provision of betting information and audio or video files relating to persons placing wagers. Information shared under this section is confidential. As added by P.L.293-2019, SEC.43.
4-38-9-6. Required Reports to the Commission
Sec. 6. A certificate holder or vendor shall promptly report to the commission any information relating to: (1) criminal or disciplinary proceedings commenced against the certificate holder or vendor in connection with its operations; (2) bets or wagers that violate state or federal law; (3) abnormal betting activity or patterns that may indicate a concern […]
4-38-9-7. Confidentiality of Information Provided by a Sports Governing Body to Certificate Holders or Vendors
Sec. 7. A certificate holder or vendor shall maintain the confidentiality of information provided by a sports governing body to the certificate holder or vendor, unless disclosure is required by this article, the commission, other law, or court order. As added by P.L.293-2019, SEC.43.
4-38-9-8. Confidentiality of Information Provided by a Sports Governing Body to the Commission
Sec. 8. Information provided to the commission by a sports governing body is confidential and may not be disclosed under IC 5-14. As added by P.L.293-2019, SEC.43.
4-38-10-1. Sports Wagering Tax
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.
4-38-10-2. Sports Wagering Tax Payment Date
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 department shall be paid to […]