Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 68. INDIANA GAMING COMMISSION |
Article 68IAC15. ACCOUNTING RECORDS AND PROCEDURES |
Rule 68IAC15-5. Wagering Tax |
Section 68IAC15-5-7. Tax corrections or adjustments
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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. (Indiana Gaming Commission; 68 IAC 15-5-7; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3307; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA)