68 IAC 15-5-7
68 IAC 15-5-7 Tax corrections or adjustments
Cite as Ind. Admin. Code tit. 68, r. 15-5-7
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.