Delaware Code
Subchapter I. License to Conduct Racing Meet; Taxes
§ 410. Licensee's annual financial statement.

Every licensee shall file with the Commission not later than 4 months after the close of its fiscal year a statement, duly certified by an independent public accountant, of its receipts from all sources whatsoever during the fiscal year and of all expenses and disbursements, itemized in the manner and form directed by the Commission, showing the net revenue from all sources derived by the licensee during the fiscal year covered by such statement.