Ind. Code ch. 4-35-2

in effect

Ind. Code § 4-35-2-1 Application of definitions

Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-2 "Adjusted gross receipts"

Sec. 2. (a) "Adjusted gross receipts" means: (1) the total of all cash and property (including checks received by a licensee, whether collected or not) received by a licensee from gambling games, including amounts that are distributed by a licensee under IC 4-35-7-12; minus (2) the total of: (A) all cash paid out to patrons as winnings for gambling games; and (B) uncollectible gambling game receivables, not to exceed the lesser of: (i) a reasonable provision for uncollectible patron checks received from gambling games; or (ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less the amount paid out to patrons as winnings for gambling games. For purposes of this section, a counter or personal check that is invalid or unenforceable under this article is considered cash received by the licensee from gambling games. (b) The term does not include amounts received from sports wagering conducted by a licensee under IC 4-38. As added by P.L.233-2007, SEC.21. Amended by P.L.205-2013, SEC.71; P.L.210-2013, SEC.12; P.L.293-2019, SEC.35.

Ind. Code § 4-35-2-2.3 "Approved limited mobile gaming system"

Sec. 2.3. "Approved limited mobile gaming system" means a limited mobile gaming system approved by the commission under IC 4-35-7-1.5. As added by P.L.229-2013, SEC.26.

Ind. Code § 4-35-2-2.5 "Bureau"

Sec. 2.5. "Bureau" refers to the child support bureau of the department of child services established by IC 31-25-3-1. As added by P.L.80-2010, SEC.4.

Ind. Code § 4-35-2-3 "Commission"

Sec. 3. "Commission" refers to the Indiana gaming commission established by IC 4-33-3-1. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-3.5 "Delinquent"

Sec. 3.5. "Delinquent" means at least: (1) two thousand dollars ($2,000); or (2) three (3) months; past due on payment of court ordered child support. As added by P.L.80-2010, SEC.5.

Ind. Code § 4-35-2-4 "Department"

Sec. 4. "Department" refers to the department of state revenue. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-5 "Gambling game"

Sec. 5. (a) "Gambling game" means any of the following: (1) A game played on a slot machine approved for wagering under this article by the commission. (2) A game played on a slot machine through the use of a mobile gaming device approved under this article. (3) A table game approved by the commission under IC 4-35-7-19. (b) The term does not include sports wagering conducted under IC 4-38. As added by P.L.233-2007, SEC.21. Amended by P.L.229-2013, SEC.27; P.L.255-2015, SEC.21; P.L.293-2019, SEC.36.

Ind. Code § 4-35-2-5.5 "Gaming activity information"

Sec. 5.5. "Gaming activity information" means information related to table game and slot machine activity used to determine and confirm revenue and the computation of tax. As added by P.L.212-2018(ss), SEC.9.

Ind. Code § 4-35-2-6 "Gaming agent"

Sec. 6. "Gaming agent" means an individual described in IC 4-33-4.5. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-7 "Licensee"

Sec. 7. "Licensee" means a person holding a license issued under this article. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-7.5 "Limited mobile gaming system"

Sec. 7.5. "Limited mobile gaming system" refers to a system that enables a licensee to accept wagers through the use of mobile gaming devices approved under this article. As added by P.L.229-2013, SEC.28.

Ind. Code § 4-35-2-7.7 "Mobile gaming device"

Sec. 7.7. "Mobile gaming device" means an electronic device, including software, that does the following: (1) Displays information related to a gambling game. (2) Enables a patron to place a wager on a gambling game from an approved location using money placed into a deposit account maintained under the rules of the commission. As added by P.L.229-2013, SEC.29.

Ind. Code § 4-35-2-8 "Permit holder"

Sec. 8. "Permit holder" means a person holding a permit issued under IC 4-31-5 to conduct a pari-mutuel horse racing meeting. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-9 "Racetrack"

Sec. 9. "Racetrack" means the racetrack specified in a permit holder's permit to conduct a pari-mutuel horse racing meeting. As added by P.L.233-2007, SEC.21.

Ind. Code § 4-35-2-10 "Supplier's license"

Sec. 10. "Supplier's license" means a license issued under IC 4-33-7. As added by P.L.233-2007, SEC.21. Amended by P.L.229-2013, SEC.30.

Ind. Code § 4-35-2-10.5 "Table game"

Sec. 10.5. "Table game" means an apparatus used to gamble upon, including the following: (1) A roulette wheel and table. (2) A blackjack table. (3) A craps table. (4) A poker table. (5) Any other game approved by the commission. As added by P.L.255-2015, SEC.22.

Ind. Code § 4-35-2-11 "Trustee"

Sec. 11. "Trustee" means a person granted authority under IC 4-35-12 to conduct gambling games at a racetrack for the mutual benefit of: (1) the state; and (2) the permit holder who owns the racetrack. As added by P.L.142-2009, SEC.17.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026