Authority: IC 4-38-3-1

Affected: IC 4-38

Sec. 2. (a) Remittance of wagering taxes shall be the sole responsibility of the certificate of authority holder.

(b) If the amount of adjusted gross receipts on a gaming day is a negative figure, the certificate of authority holder shall remit no sports wagering tax for that gaming day. Any negative adjusted gross receipts shall be carried over and calculated as a deduction on Form RG-1 on the subsequent gaming days until the negative figure has been brought to a zero (0) balance.

(Indiana Gaming Commission; 68 IAC 27-9-2; filed Jun 25, 2021, 2:59 p.m.: 20210721-IR-068200420FRA; readopted filed Nov 13, 2025, 2:46 p.m.: 20251210-IR-068240626RFA)