Indiana § 34-28-9.2-10 Declarations that the voluntary assignment of a prize affects state
income tax

Indiana Statutes

§ 34-28-9.2-10 — Declarations that the voluntary assignment of a prize affects state income tax

Indiana § 34-28-9.2-10

Title 34CIVIL LAW AND PROCEDURE

Art. 28SPECIAL PROCEEDINGS: MISCELLANEOUS

Ch. 9.2Assignment of Lottery Prizes

This text of Indiana § 34-28-9.2-10 (Declarations that the voluntary assignment of a prize affects state income tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 34-28-9.2-10 (2026).

Text

If the department of state revenue issues
a determination, ruling, or finding to the commission or any lottery
winner declaring that the voluntary assignment of a prize will reduce
the state income tax due on the prize, the department of state revenue
shall file the determination, ruling, or finding with the lottery
commission, the attorney general's office, and the office of judicial
administration. A court may not issue an order authorizing a voluntary
assignment of a prize after the date the determination, ruling, or finding
is filed.

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If the department of state revenue issues
a determination, ruling, or finding to the commission or any lottery
winner declaring that the voluntary assignment of a prize will reduce
the state income tax due on the prize, the department of state revenue
shall file the determination, ruling, or finding with the lottery
commission, the attorney general's office, and the office of judicial
administration. A court may not issue an order authorizing a voluntary
assignment of a prize after the date the determination, ruling, or finding
is filed.