Indiana Code — Title 6 (Taxation)
IC 6-8.1-5-5
Information to be provided by person conducting or
sponsoring an event at a qualified motorsports facility;
additional reporting
Sec. 5.
# (a)
Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are distributed and any other such information as requested by the department.
# (b)
Any person or entity that directly or indirectly receives or is attributed as receiving prize money, purses, or other amounts as the result of a professional motorsports racing event at a qualified motorsports facility (as defined by IC 5-1-17.5-14) shall provide to the department a list of persons or entities that receive or are attributed as receiving prize money and purses, and any other such information as requested by the department.
As added by P.L.233-2013, SEC.10.
Amendment history
As added by P.L.233-2013, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-4-1.5 · Repealed
- 6-8.1-4-1.6 · Special tax division; duties
- 6-8.1-4-2 · Audit and special tax divisions; powers and duties
- 6-8.1-4-3 · Personnel of divisions; administration of divisions
- 6-8.1-4-4 · Commercial motor vehicle owners or operators registration
- 6-8.1-4-5 · Authority to deny applications involving commercial motor
- 6-8.1-5-1 · Proposed assessment; notice; protest; hearing; letter of
- 6-8.1-5-1.5 · Secondary review; procedures; agreement
- 6-8.1-5-2 · Time limits on issuing proposed assessment; erroneous…
- 6-8.1-5-2.5 · Correcting assessment notice; responsible party; exemption
- 6-8.1-5-3 · Jeopardy assessment; jeopardy tax warrant; levy and sale;
- 6-8.1-5-4 · Books and records; federal returns; inspection
- 6-8.1-5-5 · Information to be provided by person conducting or
- 6-8.1-5-6 · Motor carrier fuel tax and surcharge tax; records or…
- 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties
- 6-8.1-6-2 · Repealed
- 6-8.1-6-3 · Date of filing
- 6-8.1-6-4 · Certification of returns and forms
- 6-8.1-6-4.5 · Rounding to nearest whole dollar
- 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources
- 6-8.1-6-6 · Repealed
- 6-8.1-6-7 · Electronic filing of returns or documents; rules
- 6-8.1-6-8 · Information concerning municipal taxpayers
- 6-8.1-6-9 · Requirement for income tax return form to include
- 6-8.1-7-1 · Confidentiality of tax information; court orders; persons