GroundRules
IC 4-31-9-1: Withholdings
Where this section sits in the code
- TITLE 4. STATE OFFICES AND ADMINISTRATION
- ARTICLE 31. PARI-MUTUEL WAGERING ON HORSE RACES
- Chapter 9. Taxation and Distribution of Pari-Mutuel Revenues
Sec. 1. A person that holds a permit to conduct a horse racing meeting or a license to operate a satellite facility shall withhold:
(1) eighteen percent (18%) of the total of money wagered on each day at the racetrack or satellite facility (including money wagered on exotic wagering pools, but excluding money wagered on gambling games under IC 4-35); plus
(2) an additional three and one-half percent (3.5%) of the total of all money wagered on exotic wagering pools on each day at the racetrack or satellite facility.
Collected 2026-08-30T06:26:00Z. Source file · JSON