(a) As used in this chapter, "qualified motorsports facility" means a facility that:
- (1) is located in Indiana;
- (2) is used for professional motorsports racing events;
- (3) has a motorsports racetrack that is greater than two (2) miles in length; and
- (4) holds at least two (2) professional motorsports racing events annually at which the combined admissions total at least two hundred thousand (200,000).
- (b) For purposes of this section, a professional motorsports racing event includes a professional motorsports racing practice session that is open to the general public.
As added by P.L.233-2013, SEC.5.