For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 10056 and 10057 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified in those sections.
Structure Delaware Code
Subchapter IV. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 10053. License to conduct pools; application; qualifications.
§ 10054. Revocation of license.
§ 10055. Rules, regulations and special powers of Commission.
§ 10056. Tax on pari-mutuel and totalizator pools; special fund.
§ 10057. Licensee's commissions on pari-mutuel and totalizator pools.
§ 10058. Deduction of federal taxes from total of contributions.
§ 10060. Combined pari-mutuel pools on interstate simulcast wagering.