Indiana § 4-33-12-4 - Reporting requirements; payment of taxes
Full text of Indiana Indiana Code § 4-33-12-4 — Reporting requirements; payment of taxes, with citation guidance and answers to common questions.
§ 4-33-12-4. Reporting requirements; payment of taxes
Sec. 4. (a) A licensed owner must report:
(1) the daily amount of admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (b); and
(2) gaming activity information to the commission daily on forms prescribed by the commission.
This subsection expires June 30, 2018.
(b) A licensed owner shall pay the admissions taxes imposed under section 1 of this chapter (before its repeal on July 1, 2018) and supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. This subsection expires June 30, 2018.
(c) This subsection is effective July 1, 2018. A licensed owner must report:
(1) the daily amount of supplemental wagering taxes imposed under section 1.5 of this chapter to the department at the time the taxes are paid under subsection (d); and
(2) gaming activity information to the commission daily on forms prescribed by the commission.
(d) This subsection is effective July 1, 2018. A licensed owner shall pay the supplemental wagering taxes imposed under section 1.5 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due.
(e) The payment of the tax under this section must be reported and remitted electronically through the department's online tax filing program.
As added by P.L.277-1993(ss), SEC.124. Amended by P.L.92-2003, SEC.51; P.L.268-2017, SEC.28; P.L.212-2018(ss), SEC.6; P.L.137-2022, SEC.5.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 4-33-12-4
What does Indiana Code § 4-33-12-4 cover?
Section 4-33-12-4 ("Reporting requirements; payment of taxes") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 4-33-12-4?
A common citation format is "Indiana Code § 4-33-12-4" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 4-33-12-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.