Indiana Code § 4-33-18-6

Duties; studies and findings
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Sec. 6. The division shall study and make findings and recommendations on the following: (1) Alternative methods of taxing gaming entities, including taxes based upon the size of a riverboat or the number of gaming positions on board a riverboat. (2) The impact of flexible boarding on the gaming industry. (3) The impact of breed development programs and sire stakes racing in Indiana. (4) Any other issue considered appropriate by the commission or suggested by: (A) the Indiana lottery commission; (B) the Indiana horse racing commission; or (C) the department of state revenue.

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