For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 445 and 446 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentage specified in those sections.
Structure Delaware Code
Title 28 - Sports and Amusements
Chapter 4. HORSE RACING IN KENT COUNTY
Subchapter III. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 442. License to conduct pools; application; qualifications.
§ 444. Rules, regulations and special powers of Commission.
§ 445. Tax on pari-mutuel and totalizator pools.
§ 446. Licensee's commissions on pari-mutuel and totalizator pools.
§ 447. Deduction of federal taxes from total of contributions.
§ 448. Disposition of moneys for unclaimed pari-mutuel tickets.