(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.As added by P.L.233-2013, SEC.5.
Indiana Legal Code