---
urn: urn:us-la:rs:27:61
citation: "R.S. 27:61"
status: active
breadcrumb: "Title 27 › Chapter 4 › Part III"
acts_citations:
  - { year: 1991, number: 753, section: 1, effective_date: 1991-07-18, role: enactment }
---

# Obligations of licensees

A licensee shall periodically report the following information to the division, which is not confidential and shall be available for public inspection:

(1) The licensee's net gaming proceeds from all authorized games.

(2) The amount of net gaming proceeds tax paid.

(3) All quarterly and annual financial statements presenting historical data that are submitted to the division, including annual financial statements that have been audited by an independent certified public accountant.