Sec. 14. (a) As used in this chapter, "qualified motorsports facility" means a facility that: (1) is located in Indiana; (2) is used for professional motorsports racing events; (3) has a motorsports racetrack that is greater than two (2) miles in length; and (4) holds at least two (2) professional motorsports racing events annually at which the combined admissions total at least two hundred thousand (200,000). (b) For purposes of this section, a professional motorsports racing event includes a professional motorsports racing practice session that is open to the general public.
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