Indiana § 4-36-4-6 - Determination of adjusted gross revenue
Full text of Indiana Indiana Code § 4-36-4-6 — Determination of adjusted gross revenue, with citation guidance and answers to common questions.
§ 4-36-4-6. Determination of adjusted gross revenue
Sec. 6. (a) For the purposes of section 5(b)(1) of this chapter, a retailer's adjusted gross revenue is an amount equal to the difference between:
(1) the retailer's total gross revenue from the retailer's type II gambling operations in the preceding year; minus
(2) the sum of any amounts deducted under subsection (b) in the preceding year.
(b) To determine the amount of a retailer's adjusted gross revenue from the retailer's type II gambling operations in the preceding year under subsection (a), the retailer shall subtract the following from the retailer's gross receipts:
(1) An amount equal to the total value of the prizes awarded in type II gambling games in the preceding year.
(2) The sum of the purchase prices paid for type II gambling games dispensed in the retailer's type II gambling operation in the preceding year.
(3) An amount equal to the amount of license fees paid by the retailer in the preceding year.
As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009, SEC.17.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 4-36-4-6
What does Indiana Code § 4-36-4-6 cover?
Section 4-36-4-6 ("Determination of adjusted gross revenue") 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 § 4-36-4-6?
A common citation format is "Indiana Code § 4-36-4-6" (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 § 4-36-4-6 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.