(a)

1. (1) If the licensee provides periodic payments to satisfy a payout resulting from a wager, the initial installment payment when paid and the actual cost of a payment plan approved pursuant to this part and funded by the licensee may be deducted from winnings.
2. (2) For any funding method which merely guarantees the licensee’s performance and under which the licensee makes payments directly out of cash flow (e.g., irrevocable letters of credits, surety bonds, or other similar methods), the licensee may only deduct such payments when paid to the patron.

(e)

1. (1) Beginning January 1, 2019, and continuing on each January 1 annually thereafter, all casino gaming tickets/vouchers that are more than one (1) year old as of such January 1 and have not been presented for payment or otherwise redeemed prior to such January 1 shall become void at 12:01 a.m. on such January 1 of each year.
2. (2) All tickets/vouchers declared void under this section shall become part of the net win and thus net wagering revenues from casino gaming and net gaming receipts for the purposes of net gaming receipts tax on such January 1.

3. (3)

   1. (A) Licensee each quarter shall report and remit to the Department of Finance and Administration all winnings withheld from patrons who are determined to be less than twenty-one (21) years of age or excluded persons.
   2. (B) Any excluded person who has engaged in gaming activity at a licensee’s premises prior to detection and whose gaming has resulted in a win by the excluded patron, shall forfeit all winnings immediately upon detection of the excluded person by the licensee or commission.
   3. (C) A licensee shall not reimburse the excluded person for any losses incurred while the excluded person engaged in gaming activity.
   4. (D) All winnings remitted to the department under this subsection shall be paid to general revenue.

4. (4)

   1. (A) Licensee each quarter shall report and remit to the department all jackpots that have not been claimed within one (1) year.
   2. (B) All winnings remitted to the department under this subsection shall be paid to general revenue.

5. (5)

   1. (A) While under no legal obligation to do so, a licensee may allow a patron to redeem a payout receipt or wagering voucher that has been deemed expired pursuant to this section.
   2. (B) In such cases:

(i) If any portion of the redemption value of the expired payout receipt or wagering voucher had been included in reported gross revenue, the licensee shall deduct that amount from reported gross revenue for the month the receipt or voucher was redeemed;

1. (ii) If redeemed in the same quarter it expired, no portion of the redemption value of the payout receipt or wagering voucher is to be remitted to the commission, nor is any portion of the redemption value to be included in the quarterly report to the commission; or

   1. (iii)

(b) (b) Any remaining amount shall be deducted in the same manner from amounts due in subsequent quarters until the amount has been fully deducted.

1. (6) A record of all expired payout receipts and wagering vouchers shall be created and maintained in accordance with the recordkeeping requirements set forth in this part.
2. (7) For purposes of this section, the term “slot machine” means a gaming device for which gross revenue is calculated pursuant to the method described herein.