Indiana Statutes
§ 4-38-2-2 — "Adjusted gross receipts"
Indiana § 4-38-2-2
This text of Indiana § 4-38-2-2 ("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 § 4-38-2-2 (2026).
Text
"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
15
§ 4-1-1-1
Dates beginning and ending§ 4-1-1-2
Reports to governor§ 4-1-10-1
Applicability§ 4-1-10-1.5
"Person"§ 4-1-10-11
Attorney general investigation of disclosures; notice to county
prosecutor and state police§ 4-1-10-12
Attorney general determination of infraction; report to appointing
authority and county prosecutor§ 4-1-10-13
Attorney general rulemaking authority§ 4-1-10-2
"State agency"§ 4-1-10-3
Nondisclosure of Social Security number§ 4-1-10-6
State agency complianceCite This Page — Counsel Stack
Bluebook (online)
Indiana § 4-38-2-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-38-2-2.