Indiana Statutes

§ 4-35-2-2 — "Adjusted gross receipts"

Indiana § 4-35-2-2
JurisdictionIndiana
Art. 35GAMBLING GAMES AT RACETRACKS
Ch. 2Definitions

This text of Indiana § 4-35-2-2 ("Adjusted gross receipts") 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 § 4-35-2-2 (2026).

Text

(a)"Adjusted gross receipts" means:
(1)the total of all cash and property (including checks received by a licensee, whether collected or not) received by a licensee from gambling games, including amounts that are distributed by a licensee under IC 4-35-7-12; minus
(2)the total of:
(A)all cash paid out to patrons as winnings for gambling games; and
(B)uncollectible gambling game receivables, not to exceed the lesser of:
(i)a reasonable provision for uncollectible patron checks received from gambling games; or
(ii)two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out to patrons as winnings for gambling games. For purposes of this section, a counter or personal check that is invalid or unenforceable under this article is conside

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Legislative History

As added by P.L.233-2007, SEC.21. Amended by P.L.205-2013, SEC.71; P.L.210-2013, SEC.12; P.L.293-2019, SEC.35.

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Bluebook (online)
Indiana § 4-35-2-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-35-2-2.