{"data":{"id":"us-in/ic-4-31-9-1","jurisdiction":"us-in","citation":"IC 4-31-9-1","heading":"Withholdings","body":"Sec. 1. A person that holds a permit to conduct a horse racing meeting or a license to operate a satellite facility shall withhold:\n(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\n(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.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 31. PARI-MUTUEL WAGERING ON HORSE RACES","Chapter 9. Taxation and Distribution of Pari-Mutuel Revenues"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-31-9-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"f22e6da97178102a0511c9f74a2cf9b7a1dd2c4ec718f002d975a52f8fd430e4","source_id":"us-in","stale":false,"prev":"us-in/ic-4-31-8-6","next":"us-in/ic-4-31-9-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}