reglab/housing_qa huggingface dataset:
IN Code § 4-35-8-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8. Taxation of Slot Machine Wagering|4-35-8-5. Deductions for Qualified Wagering

Sec. 5. (a) This section applies to adjusted gross receipts from wagering on gambling games that occurs after the effective date of this section, as added by SEA 528-2013.(b) As used in this section, "qualified wagering" refers to wagers made by patrons using noncashable vouchers, coupons, electronic credits, or electronic promotions provided by the licensee.(c) Subject to subsection (d), a licensee may at any time during the state fiscal year deduct from the adjusted gross receipts reported by the licensee the adjusted gross receipts attributable to qualified wagering. A licensee must take a deduction under this section on a form and in the manner prescribed by the department.(d) A licensee may not deduct more than the following amounts in a particular state fiscal year:(1) Two million five hundred thousand dollars ($2,500,000) in a state fiscal year ending before July 1, 2013.(2) Five million dollars ($5,000,000) in a state fiscal year beginning after June 30, 2013, and ending before July 1, 2015.(3) Seven million dollars ($7,000,000) in a state fiscal year beginning after June 30, 2015, and ending before July 1, 2021.(4) Nine million dollars ($9,000,000) in a state fiscal year beginning after June 30, 2021.(e) Deductions under this section also apply to a licensee's adjusted gross receipts for purposes of the following statutes:(1) IC 4-35-7-12.(2) IC 4-35-8.5.(3) IC 4-35-8.9.(f) A licensee may for a state fiscal year assign all or part of the amount of the deduction under this section that is not claimed by the licensee for the state fiscal year to another licensee, a licensed owner as defined by IC 4-33-2-13, or an operating agent as defined by IC 4-33-2-14.5. An assignment under this subsection must be in writing and both the licensee assigning the deduction and the licensee, licensed owner as defined by IC 4-33-2-13, or operating agent as defined by IC 4-33-2-14.5, to which the deduction is assigned shall report the assignment to the commission and to the department. The maximum amount that may be assigned under this subsection by a licensee for a state fiscal year is equal to the result of:(1) seven million dollars ($7,000,000); minus(2) the amount deducted under this subsection by the licensee for the state fiscal year.As added by P.L.229-2013, SEC.36. Amended by P.L.255-2015, SEC.44; P.L.293-2019, SEC.39.
IN Code § 4-35-8.3-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.3. Historic Hotel District Community Support Fee|4-35-8.3-1. Application

Sec. 1. This chapter applies to a state fiscal year beginning after June 30, 2015.As added by P.L.255-2015, SEC.45.
IN Code § 4-35-8.3-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.3. Historic Hotel District Community Support Fee|4-35-8.3-2. Historic Hotel District Community Support Fee

Sec. 2. Before October 1 of each year, a licensee shall pay to the department an annual historic hotel district community support fee equal to:(1) one million two hundred fifty thousand dollars ($1,250,000); multiplied by(2) the number of gambling game facilities operated by the licensee under this article.As added by P.L.255-2015, SEC.45.
IN Code § 4-35-8.3-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.3. Historic Hotel District Community Support Fee|4-35-8.3-3. Deposit of Fee

Sec. 3. The department shall deposit the fees received under section 2 of this chapter in the state general fund.As added by P.L.255-2015, SEC.45.
IN Code § 4-35-8.3-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.3. Historic Hotel District Community Support Fee|4-35-8.3-5. Distributions to Political Subdivisions

Sec. 5. (a) Money distributed to a political subdivision under section 4 of this chapter:(1) must be paid to the fiscal officer of the political subdivision and may be deposited in the political subdivision's general fund (in the case of a school corporation, the school corporation may deposit the money into either the education fund (IC 20-40-2) or the operations fund (IC 20-40-18)) or riverboat fund established under IC 36-1-8-9, or both;(2) may not be used to reduce the maximum levy under IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate of a school corporation, but, except as provided in section 4(2) of this chapter, may be used at the discretion of the political subdivision to reduce the property tax levy of the county, city, or town for a particular year;(3) except as provided in section 4(2) of this chapter, may be used for any legal or corporate purpose of the political subdivision, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4; and(4) is considered miscellaneous revenue.(b) Money distributed under section 4(2) of this chapter must be used for the purposes specified in section 4(2) of this chapter.As added by P.L.255-2015, SEC.45. Amended by P.L.149-2016, SEC.14; P.L.238-2019, SEC.3.
IN Code § 4-35-8.5-0.5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.5. County Slot Machine Wagering Fee|4-35-8.5-0.5. Application

Sec. 0.5. This chapter does not apply to sports wagering conducted under IC 4-38.As added by P.L.293-2019, SEC.41.
IN Code § 4-35-8.5-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.5. County Slot Machine Wagering Fee|4-35-8.5-1. County Gambling Game Wagering Fee Imposed

Sec. 1. (a) Before the fifteenth day of each month, a licensee that offers gambling game wagering under this article shall pay to the commission a county gambling game wagering fee equal to three percent (3%) of the adjusted gross receipts received from gambling game wagering during the previous month at the licensee's racetrack. However, a licensee is not required to pay more than eight million dollars ($8,000,000) of county gambling game wagering fees under this section in any state fiscal year.(b) The commission shall deposit the county gambling game wagering fee received by the commission into a separate account within the state general fund.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.46.
IN Code § 4-35-8.5-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.5. County Slot Machine Wagering Fee|4-35-8.5-2. Distribution of County Gambling Game Wagering Fees

Sec. 2. Before the fifteenth day of each month, the treasurer of state shall distribute any county gambling game wagering fees received from a licensee during the previous month to the county auditor of the county in which the licensee's racetrack is located.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.47.
IN Code § 4-35-8.5-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.5. County Slot Machine Wagering Fee|4-35-8.5-3. Allocation of County Gambling Game Wagering Fees

Sec. 3. The auditor of each county receiving a distribution of county gambling game wagering fees under section 2 of this chapter shall distribute the county gambling game wagering fees as follows:(1) To each city located in the county according to the ratio the city's population bears to the total population of the county.(2) To each town located in the county according to the ratio the town's population bears to the total population of the county.(3) After the distributions required by subdivisions (1) and (2) are made, the remainder shall be retained by the county.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.48.
IN Code § 4-35-8.5-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.5. County Slot Machine Wagering Fee|4-35-8.5-4. Use of County Slot Machine Wagering Fees

Sec. 4. (a) As used in this section, "political subdivision" means a county, city, or town.(b) Money paid to a political subdivision under this chapter:(1) must be paid to the fiscal officer of the political subdivision and must be deposited in the political subdivision's general fund;(2) may not be used to reduce the political subdivision's maximum levy under IC 6-1.1 but may be used at the discretion of the political subdivision to reduce the property tax levy of the political subdivision for a particular year;(3) may be used for any purpose specified in this chapter or for any other legal or corporate purpose of the political subdivision, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4; and(4) is considered miscellaneous revenue.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.7-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.7. Gaming Integrity Fee|4-35-8.7-1. "Fund"

Sec. 1. As used in this chapter, "fund" means the gaming integrity fund established by section 3 of this chapter.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.7-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.7. Gaming Integrity Fee|4-35-8.7-2. Gaming Integrity Fee Imposed

Sec. 2. A licensee that offers wagering on gambling games under this article shall annually pay to the Indiana horse racing commission a gaming integrity fee equal to two hundred fifty thousand dollars ($250,000) for each racetrack at which the licensee offers wagering on gambling games. The Indiana horse racing commission shall deposit gaming integrity fees in the fund.As added by P.L.233-2007, SEC.21. Amended by P.L.142-2009, SEC.26; P.L.255-2015, SEC.49.
IN Code § 4-35-8.7-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.7. Gaming Integrity Fee|4-35-8.7-3. Gaming Integrity Fund; Uses of Money in the Fund; Appropriation

Sec. 3. (a) The gaming integrity fund is established.(b) The fund shall be administered by the Indiana horse racing commission.(c) The fund consists of gaming integrity fees deposited in the fund under this chapter and money distributed to the fund under IC 4-35-7-12.5 and IC 4-35-7-15. For each licensee, the Indiana horse racing commission shall annually transfer:(1) seventy-five thousand dollars ($75,000); multiplied by(2) the number of racetracks operated by the licensee;from the fund to the Indiana state board of animal health to be used by the state board to pay the costs associated with equine health and equine care programs under IC 15-17.(d) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested.(e) Money in the fund at the end of a state fiscal year does not revert to the state general fund.(f) Money in the fund may be used by the Indiana horse racing commission only for the following purposes:(1) To pay the cost of taking and analyzing equine biological samples under IC 4-31-12-6(b) or another law or rule and the cost of any supplies related to the taking or analysis of biological samples.(2) To pay dues to the Drug Testing Standards and Practices (DTSP) Committee of the Association of Racing Commissioners International.(3) To provide grants for research for the advancement of equine drug testing. Grants under this subdivision must be approved by the Drug Testing Standards and Practices (DTSP) Committee of the Association of Racing Commissioners International or by the Racing Mediation and Testing Consortium.(4) To pay the costs of post-mortem examinations under IC 4-31-12-10.(5) To pay other costs incurred by the commission to maintain the integrity of pari-mutuel racing.(g) Money in the fund is continuously appropriated to the Indiana horse racing commission to carry out the purposes described in subsection (f).As added by P.L.233-2007, SEC.21. Amended by P.L.142-2009, SEC.27; P.L.229-2011, SEC.61; P.L.213-2015, SEC.54; P.L.149-2016, SEC.15; P.L.217-2017, SEC.43; P.L.268-2017, SEC.37; P.L.86-2018, SEC.10; P.L.168-2019, SEC.22.
IN Code § 4-35-8.8-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.8. Problem Gambling Fees|4-35-8.8-1. "Division"

Sec. 1. As used in this chapter, "division" refers to the division of mental health and addiction.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.8-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.8. Problem Gambling Fees|4-35-8.8-2. Problem Gambling Fee Imposed

Sec. 2. (a) A licensee that offers slot machine wagering at racetracks under this article shall annually pay to the commission a problem gambling fee equal to five hundred thousand dollars ($500,000) for each racetrack at which the licensee offers slot machine wagering. The commission shall annually retain two hundred fifty thousand dollars ($250,000) from the total amount paid under this section for the commission's own efforts at preventing and treating compulsive gambling. The commission shall transfer the remaining seven hundred fifty thousand dollars ($750,000) received each year to the division.(b) The amount retained by the commission under subsection (a) shall be deposited in the problem gambling program fund established by section 5 of this chapter.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.50; P.L.108-2019, SEC.80.
IN Code § 4-35-8.8-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.8. Problem Gambling Fees|4-35-8.8-3. Use of Problem Gambling Fees

Sec. 3. The division may use problem gambling fees received by the division under this chapter only for the prevention and treatment of compulsive gambling that is related to gambling allowed under this article and IC 4-33.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.51.
IN Code § 4-35-8.8-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.8. Problem Gambling Fees|4-35-8.8-4. Problem Gambling Fees Are in Addition to Riverboat Admissions Taxes Used by the Division for the Prevention and Treatment of Compulsive Gambling

Sec. 4. The problem gambling fees used by the division under this chapter for the prevention and treatment of compulsive gambling are in addition to any admissions tax revenue allocated by the division under IC 4-33-12-6 for the prevention and treatment of compulsive gambling.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.8-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.8. Problem Gambling Fees|4-35-8.8-5. Problem Gambling Program Fund; Purpose of the Fund

Sec. 5. (a) The problem gambling program fund is established. The fund shall be administered by the commission.(b) The fund consists of the fees collected and retained by the commission under section 2 of this chapter.(c) Money in the fund may be used only for the purpose of the commission's own efforts at preventing and treating compulsive gambling.(d) Money in the fund is continuously appropriated for the purposes of the fund.(e) Money in the fund at the end of a state fiscal year does not revert to the state general fund.As added by P.L.108-2019, SEC.81.
IN Code § 4-35-8.9-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.9. Supplemental Fees|4-35-8.9-1. Application of Chapter

Sec. 1. This chapter applies only to state fiscal years beginning after June 30, 2007, and ending before July 1, 2012.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.9-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.9. Supplemental Fees|4-35-8.9-2. Supplemental Fees Imposed

Sec. 2. (a) Before the fifteenth day of each month, a licensee that offers slot machine wagering under this article shall pay to the commission a supplemental fee equal to one percent (1%) of the adjusted gross receipts received by the licensee from slot machine wagering.(b) The commission shall deposit the supplemental fees into a separate account within the state general fund.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-8.9-3 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 8.9. Supplemental Fees|4-35-8.9-3. Distribution of Supplemental Fees

Sec. 3. Before the fifteenth day of each month, the treasurer of state shall distribute supplemental fees received under this chapter during the previous month in equal shares to each licensed owner or operating agent that commences gambling operations with respect to:(1) an initial owner's license issued under IC 4-33-6; or(2) the initial term of an operating agent contract entered into under IC 4-33-6.5;after June 30, 2006.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-9-1 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-1. Application of Chapter

Sec. 1. This chapter applies only to gambling games authorized under this article.As added by P.L.233-2007, SEC.21.
IN Code § 4-35-9-2 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-2. Aiding, Inducing, or Causing an Underage Person to Enter; Class a Misdemeanor

Sec. 2. A person who knowingly or intentionally aids, induces, or causes a person who is:(1) less than twenty-one (21) years of age; and(2) not an employee of a licensee;to enter or attempt to enter the licensee's gambling game facility commits a Class A misdemeanor.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.52.
IN Code § 4-35-9-3.5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-3.5. Underage Entry

Sec. 3.5. (a) A person who:(1) is not an employee of a licensee;(2) is less than twenty-one (21) years of age; and(3) enters the licensee's gambling game facility;commits a Class C infraction.(b) A person who:(1) is not an employee of a licensee;(2) is less than twenty-one (21) years of age; and(3) attempts to enter the licensee's gambling game facility;commits a Class C infraction.As added by P.L.158-2013, SEC.75. Amended by P.L.255-2015, SEC.53.
IN Code § 4-35-9-4 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-4. Other Class a Misdemeanors

Sec. 4. A person who knowingly or intentionally:(1) makes a false statement on an application submitted under this article;(2) conducts a gambling game in a manner other than the manner required under this article; or(3) wagers or accepts a wager at a location other than a licensee's gambling game facility;commits a Class A misdemeanor.As added by P.L.233-2007, SEC.21. Amended by P.L.255-2015, SEC.54.
IN Code § 4-35-9-5 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-5. Level 6 Felonies

Sec. 5. A person who knowingly or intentionally does any of the following commits a Level 6 felony:(1) Offers, promises, or gives anything of value or benefit:(A) to a person who is connected with a licensee, including an officer or employee of a licensee; and(B) under an agreement to influence or with the intent to influence:(i) the actions of the person to whom the offer, promise, or gift was made in order to affect or attempt to affect the outcome of a gambling game; or(ii) an official action of a commission member.(2) Solicits, accepts, or receives a promise of anything of value or benefit:(A) while the person is connected with a licensee, including as an officer or employee of a licensee; and(B) under an agreement to influence or with the intent to influence:(i) the actions of the person to affect or attempt to affect the outcome of a gambling game; or(ii) an official action of a commission member.(3) Uses or possesses with the intent to use a device to assist in:(A) projecting the outcome of a gambling game;(B) analyzing the probability of the occurrence of an event related to a gambling game; or(C) analyzing the strategy for playing or betting to be used in a gambling game, except as permitted by the commission.(4) Cheats at a gambling game.(5) Manufactures, sells, or distributes any game or device that is intended to be used to violate this article.(6) Alters or misrepresents the outcome of a gambling game on which wagers have been made after the outcome is made sure but before the outcome is revealed to the players.(7) Places a bet on the outcome of a gambling game after acquiring knowledge that:(A) is not available to all players; and(B) concerns the outcome of the gambling game that is the subject of the bet.(8) Aids a person in acquiring the knowledge described in subdivision (7) to place a bet contingent on the outcome of a gambling game.(9) Claims, collects, takes, or attempts to claim, collect, or take money or anything of value in or from a gambling game:(A) with the intent to defraud; or(B) without having made a wager contingent on winning a gambling game.(10) Claims, collects, or takes an amount of money or a thing of value that is of greater value than the amount won in a gambling game.(11) Uses or possesses counterfeit tokens in or for use in a gambling game.(12) Possesses a key or device designed for:(A) opening, entering, or affecting the operation of a gambling game, a drop box, or an electronic or a mechanical device connected with the gambling game; or(B) removing coins, tokens, or other contents of a gambling game.This subdivision does not apply to a licensee or an employee of a licensee acting in the course of the employee's employment.(13) Possesses materials used to manufacture a slug or device intended to be used in a manner that violates this article.As added by P.L.233-2007, SEC.21. Amended by P.L.158-2013, SEC.76.
IN Code § 4-35-9-6 (2021)
2021 Indiana Code|Title 4. State Offices and Administration|Article 35. Gambling Games at Racetracks|Chapter 9. Penalties|4-35-9-6. Persons Prohibited From Wagering

Sec. 6. (a) The following individuals may not wager on gambling games at a facility licensed under this article:(1) A member of the commission.(2) An employee of the commission.(3) The spouse of any individual listed in subdivisions (1) and (2).(b) A person who knowingly or intentionally violates this section commits a Class C infraction. However, the violation is a Class A misdemeanor if the person has a prior unrelated adjudication or conviction for a violation of this section within the previous five (5) years.As added by P.L.221-2013, SEC.5. Amended by P.L.32-2019, SEC.6.