Section 68IAC2-6.5-5. Auditing and security

   (a) For purposes of accounting and audit, each player terminal shall count as one (1) unit to be reported on all tax returns submitted to the commission. If multiple denominations were used on one (1) player terminal during a reporting period:

(1) all denominations must be reported in the accounting denomination; and

(2) the accounting denomination must be the lowest denomination.

  (b) Both the server or servers and the player terminal or player terminals of the SSEGS or SHEGS shall reside within the physical confines of a single casino gambling operation.

  (c) The server and any device or computer that is used to make changes to the server must be stored in a room that is secured and locked.

  (d) The server and any device or computer connected to the server must be on a private network that is only used for gaming operations.

  (e) The server and any device or computer connected to the server may not be connected to:

(1) the Internet; or

(2) any device that is connected to the Internet;

unless the commission has issued written approval of an Internet connection and connection software. (Indiana Gaming Commission; 68 IAC 2-6.5-5; filed Aug 18, 2011, 11:38 a.m.: 20110914-IR-068100675FRA; readopted filed Nov 26, 2013, 3:58 p.m.: 20131225-IR-068130354RFA)