The Director of the Division of Revenue shall enforce the administration of taxes provided for in this chapter in §§ 10123, 10165 or any other applicable section of this chapter.
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.