68 IAC 15-5-8
68 IAC 15-5-8 Uncollectible gaming receivables
Cite as Ind. Admin. Code tit. 68, r. 15-5-8
Sec. 8. The casino licensee shall be allowed a deduction against a total win for uncollectible gaming receivables. The deduction shall be
the least of the following:
(1) Actual uncollectible gaming receivables.
(2) Two percent (2%) of the receipts from gaming operations for the gaming day, which includes the total of all sums received from
patrons, whether collected or not, less the amount paid out by the casino licensee as winnings to patrons.
(3) A reasonable provision for uncollected patron checks received from gaming operations that is based on actual uncollectible gaming
receivables for the prior month prorated per day.