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IC 4-33-24-27 — Entry fees and revenues received by a licensee

Chapter 24. Paid Fantasy Sports

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Section text

Sec. 27. Entry fees and other revenues received by a licensee under a contract with a game operator for conducting paid fantasy sports games are not considered to be received from a licensee's gaming operations and are not subject to: (1) a wagering tax imposed under IC 4-33-13 or IC 4-35-8; (2) the fee imposed under IC 4-35-8.5; (3) the distribution required under IC 4-35-7-12; or (4) any other tax or fee imposed upon a licensee under IC 4-31, IC 4-33, or IC 4-35.

As added by P.L.212-2016, SEC.2.

Source: official publisher (2026 edition)

Sections IC 4-33-24-27 cites