68 IAC 27-9-2
68 IAC 27-9-2 Calculation of taxes
Cite as Ind. Admin. Code tit. 68, r. 27-9-2
Sec. 2. (a) Remittance of wagering taxes shall be the sole responsibility of the certificate of authority holder.
(b) If the amount of adjusted gross receipts on a gaming day is a negative figure, the certificate of authority holder shall remit no sports
wagering tax for that gaming day. Any negative adjusted gross receipts shall be carried over and calculated as a deduction on Form RG-1 on the
subsequent gaming days until the negative figure has been brought to a zero (0) balance.