Indiana Statutes

§ 4-32.3-5-19 — Report of patron gambling winnings; reporting and withholding rules

Indiana § 4-32.3-5-19
JurisdictionIndiana
Art. 32.3CHARITY GAMING
Ch. 5Conduct of Allowable Activities

This text of Indiana § 4-32.3-5-19 (Report of patron gambling winnings; reporting and withholding rules) 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 § 4-32.3-5-19 (2026).

Text

(a)If a qualified organization is required to report a patron's gambling winnings to the Internal Revenue Service for federal income tax purposes, the winning patron shall provide the qualified organization with the information necessary to comply with all applicable state and federal tax laws.
(b)A qualified organization must abide by the rules and regulations of the Internal Revenue Service regarding reporting and withholding rules for charitable prizes paid.

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Legislative History

As added by P.L.58-2019, SEC.4. Amended by P.L.145-2021, SEC.12.

Nearby Sections

15
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Bluebook (online)
Indiana § 4-32.3-5-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-32.3-5-19.