Indiana § 34-28-9.2-9 Declarations that the voluntary assignment of a prize affects federal
income tax

Indiana Statutes

§ 34-28-9.2-9 — Declarations that the voluntary assignment of a prize affects federal income tax

Indiana § 34-28-9.2-9

Title 34CIVIL LAW AND PROCEDURE

Art. 28SPECIAL PROCEEDINGS: MISCELLANEOUS

Ch. 9.2Assignment of Lottery Prizes

This text of Indiana § 34-28-9.2-9 (Declarations that the voluntary assignment of a prize affects federal 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 § 34-28-9.2-9 (2026).

Text

(a)If the Internal Revenue Service or a court issues a determination letter, revenue ruling, other public ruling of the Internal Revenue Service, or a published decision to the commission or any lottery winner, declaring that the voluntary assignment of prizes will affect the federal income tax treatment of a prize winner who does not assign the winner's prize payment or payments, the state lottery commission shall file a copy of the letter, ruling, or decision with 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 ruling, letter, or published decision is filed.

(b)If a determination letter, revenue ruling, other public ruling, or published decision is issued under subse

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(a) If the Internal Revenue Service or a court
issues a determination letter, revenue ruling, other public ruling of the
Internal Revenue Service, or a published decision to the commission
or any lottery winner, declaring that the voluntary assignment of prizes
will affect the federal income tax treatment of a prize winner who does
not assign the winner's prize payment or payments, the state lottery
commission shall file a copy of the letter, ruling, or decision with 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 ruling, letter, or published decision is filed.
(b) If a determination letter, revenue ruling, other public ruling, or
published decision is issued under subsection (a), the Internal Revenue
Service or the court that issued the document shall send a certified copy
of the document to the director of the commission.