The license fees, commissions, and excise taxes imposed herein shall be in lieu of all license, excise, and occupational taxes to the State of Alabama, or any county, city, town, or other political subdivision thereof.
Structure Code of Alabama
Section 45-32-150 - Creation; Composition; Public Records.
Section 45-32-150.01 - Qualifications of Members.
Section 45-32-150.02 - Compensation.
Section 45-32-150.03 - Treasurer.
Section 45-32-150.04 - Legal Counsel.
Section 45-32-150.05 - Duties of Commission.
Section 45-32-150.08 - Application for Permit or License.
Section 45-32-150.09 - Suspension or Revocation of License.
Section 45-32-150.11 - Licensing Powers.
Section 45-32-150.12 - Pari-Mutuel Wagering; Hours of Racetrack Operation and Number of Races.
Section 45-32-150.13 - Tax Due on Pari-Mutuel Pools; Distribution of Contributions.
Section 45-32-150.14 - Admission Tax on Free Passes or Complimentary Cards.
Section 45-32-150.15 - Relation to Other Taxes.
Section 45-32-150.16 - Disposition of Funds.
Section 45-32-150.17 - Violations of Part.
Section 45-32-150.18 - Eligibility of Applicants and Licensees.
Section 45-32-150.19 - Manipulation of Race Outcomes.
Section 45-32-150.20 - Transmission or Communication of Racing Information.
Section 45-32-150.21 - Charity Days.