Indiana Statutes

§ 4-38-2-2 — "Adjusted gross receipts"

Indiana·Art. 38 SPORTS WAGERING·Ch. 2 Definitions

"Adjusted gross receipts" means:

(1)the total of all cash and property (including checks received by a certificate holder, whether collected or not) received from authorized sports wagering offered by a certificate holder; minus
(2)the total of:
(A)all cash paid out as winnings to sports wagering patrons, including the cash equivalent of any merchandise or thing of value awarded as a prize; and
(B)uncollectible gaming receivables, not to exceed the lesser of:
(i)a reasonable provision for uncollectible patron checks received from sports wagering; or
(ii)two percent (2%) of the total of all sums (including checks, whether collected or not) less the amount paid out as winnings to sports wagering patrons. For purposes of this section, a counter or personal check that is invalid or unenf

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Legislative History

As added by P.L.293-2019, SEC.43. Amended by P.L.146-2020, SEC.1.

Nearby Sections

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