68 IAC 15-8-7 - Adjusted gross receipts and admissions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 7.

(a) The casino licensee shall establish procedures for the internal auditors or equivalent to review, on a sample basis, the computation of the daily adjusted gross receipts and admission tax remittance forms, if applicable, in accordance with 68 IAC 15-5. These procedures shall be performed on a quarterly basis.

(b) If applicable, the internal auditor or equivalent shall observe and review procedures for the reading and recording of the passenger count included in the admission tax calculation in accordance with 68 IAC 15-6. These procedures shall be performed on a quarterly basis.

Notes

68 IAC 15-8-7

Indiana Gaming Commission; 68 IAC 15-8-7; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3335; 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 Readopted filed 9/19/2018, 4:09 p.m.: 20181017-IR-068180283RFA