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Louisiana Administrative Code

Chapter 27

Accounting Regulations

State of Louisiana

2701Procedure for Reporting and Paying Gaming Revenues and Fees 2703Accounting Records 2704Reporting of Gaming Positions 2705Records of Ownership 2707Record Retention 2709Standard Financial Statements 2711Audited Financial Statements 2713Cash Reserve and Bonding Requirements 2714Internal Controls, Procedures 2715Internal ControlsKeys, Restricted Areas, Internal Audit, Addition of Game or Computerized System, Training 2716Clothing Requirements 2717Internal Controls; Table Games 2719Internal Controls; Handling of Cash 2721Internal Controls; Tips or Gratuities 2723Internal Controls; Slots 2725Internal Controls; Poker 2727Race Book, Riverboat Licensee Only 2729Internal Controls; Cage, Vault and Credit 2730Exchange of Tokens and Chips 2731Currency Transaction Reporting 2735Net Gaming Proceeds Computations 2736Treatment of Credit for Computing Net Gaming Proceeds 2737Casino Gaming Payment Interception 2739Extension of Time for Reporting 2741Petitions for Determination; Procedures 2743Claims for Refunds; Procedures