IC 4-32.3-9-8: Quarterly reports

Sec. 8. (a) A manufacturer or distributor of a licensed supply to be used in charity gaming in Indiana must file a quarterly report listing the manufacturer's or distributor's sales of the licensed supply.

(b) A licensed distributor that sells any licensed supply with a prize value that would require reporting of a patron's gambling winnings to the:

(1) Internal Revenue Service for federal income tax purposes; or

(2) department of revenue for state income tax purposes;

must notify the commission of the sale in the quarterly reports described in subsection (a).