For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning:
(1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.
(2) DEPARTMENT. The Alabama Department of Revenue.
(3) PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually.
(4) PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.
Section 40-26A-1 - Definitions.
Section 40-26A-2 - Tax Levied; Amount.
Section 40-26A-3 - When Tax Due; Monthly Reports.
Section 40-26A-5 - Failure to Make Reports.
Section 40-26A-11 - Effect on Other Licenses and Taxes.
Section 40-26A-14 - Violators Restrained From Continuing in Business.
Section 40-26A-15 - Writ of Injunction Authorized.
Section 40-26A-16 - Enforcement; Rules and Regulations of Chapter.