68 Ind. Admin. Code 15-5-7

Current through December 25, 2024

Section 68 IAC 15-5-7 - Tax corrections or adjustments

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 7.

If the casino licensee makes an adjustment or correction in a calculation that it has previously reported on Form RG-1, the casino licensee shall incorporate the adjustment into the next Form RG-1 that it files with the department and the commission. The adjustment shall include any collection of uncollectible gaming receivables that were previously computed as uncollectible gaming receivables in completing a Form RG-1. The casino licensee shall fully and completely explain the reason necessitating an adjustment or correction on Schedule E of Form RG-1.

68 IAC 15-5-7

Indiana Gaming Commission; 68 IAC 15-5-7; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3307; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA

Readopted filed 9/19/2018, 4:09 p.m.: 20181017-IR-068180283RFA

Readopted filed 11/22/2023, 8:28 a.m.: 20231220-IR-068230610RFA