For the purpose of making any of the calculations of amounts payable to this State and to the licensee under §§ 10165 and 10166 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified in such sections.
Structure Delaware Code
Subchapter IV. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 10161. Place of conducting pari-mutuel betting.
§ 10163. Revocation of license.
§ 10164. Rules, regulations and special powers of Commission; subpoenas; contempt; perjury.
§ 10165. Tax on pari-mutuel income.
§ 10166. Licensee's commissions on pari-mutuel and totalizator pools.
§ 10167. No deduction for federal taxes for purposes of §§ 10165 and 10166.
§ 10169. Combined pari-mutuel pools on interstate simulcast wagering.