Authority: IC 4-33-22-12

Affected: IC 4-21.5; IC 4-33-22-32; IC 4-33-22-33

Sec. 17. (a) It shall be the responsibility of the promoter of an event to pay the taxes required by IC 4-33-22-33.

(b) A promoter does not satisfy IC 4-33-22-33 or this section until payment of the tax in full has been received by the executive director or the executive director's designee.

(c) Remittance of the tax required under IC 4-33-22-33 and this section must be accompanied by a financial reporting form.

(d) If a promoter fails to comply with the requirements in this section, the commission may seek:

1. (1) recovery of the tax revenue through the bond filed by the promoter under IC 4-33-22-32(b) and this rule; and
2. (2) disciplinary sanctions under IC 4-33-22 and IC 4-21.5.

(Indiana Gaming Commission; 68 IAC 24-3-17; filed Aug 28, 2012, 1:57 p.m.: 20120926-IR-068110385FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Oct 1, 2024, 9:32 a.m.: 20241030-IR- 068230797RFA)