On or before the twentieth day of each month, every person on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, on a form prescribed by the department, a true and correct statement showing the pari-mutuel pool gross receipts of his race track operation for the next preceding month, together with such other information as the department may demand and require. At the time of making such monthly report such person shall compute and pay the amount of taxes shown to be due.
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.