Indiana Administrative Code
Title 68 - INDIANA GAMING COMMISSION
Article 15 - ACCOUNTING RECORDS AND PROCEDURES
Rule 5 - Wagering Tax
Section 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.