Abstract
The Special Session 112th Indiana General Assembly (“General Assembly”) passed one key bill that broadly affected several provisions throughout the Indiana Code relating to taxation. This section will highlight the major changes with particular attention to gaming taxes, property taxes, sales and use taxes, motor fuel and vehicle excise tax, tobacco products taxes, and various other state income tax provisions. 1. Gaming Tax.—The General Assembly provided that a riverboat may implement a flexible schedule after submitting a plan and obtaining the approval 2
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