Indiana Code § 4-31-8-6

"Horsemen's association" defined
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Sec. 6. (a) As used in this section, "horsemen's association" means a corporation, a limited liability company, an organization, or an association that represents, through membership, more than one-half (1/2) of the aggregate of all owners and trainers who were licensed and actively participated in racing at a recognized meeting.       (b) A permit holder may contract with one (1) or more horsemen's association for the association to represent owners and trainers participating in a horse racing meeting conducted by the permit holder.   IC 4-31-9 Chapter 9. Taxation and Distribution of Pari-Mutuel Revenues               4-31-9-1 Withholdings             4-31-9-1.5 Retention from withholdings             4-31-9-2 Purse money             4-31-9-3 Taxation of amount wagered each day; computation; distribution             4-31-9-4 Repealed             4-31-9-5 Taxation of amount collected for admission charge; distribution             4-31-9-6 Repealed             4-31-9-7 Money wagered on televised simulcasts; racing fees; amount; distribution             4-31-9-8 Additional taxation by political subdivision; real and personal property taxes             4-31-9-9 Taxation of satellite facility wagers; distribution             4-31-9-10 Payment of breakage and outs; distribution

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