The Director of the Division of Revenue shall enforce the administration of taxes provided for in §§ 10024 and 10056 of this title, or any other applicable section of this chapter.
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.