Sec. 2. A certificate holder shall pay the sports wagering taxes imposed under section 1 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.
As added by P.L.293-2019, SEC.43.
Structure Indiana Code
Title 4. State Offices and Administration
Chapter 10. Sports Wagering Tax
4-38-10-1. Sports Wagering Tax
4-38-10-2. Sports Wagering Tax Payment Date
4-38-10-3. Deposit of Sports Wagering Tax; Transfer to Addiction Services Fund
4-38-10-4. Suspension or Revocation of Certificate of Authority for Failure to Submit Tax Payments