§ 41-3.1-8. Tax on breaks — Distribution.
(a) A tax is hereby levied upon every pari-mutuel pool conducted at the dog track, equal to fifty percent (50%) of the “breaks” as defined in § 41-3.1-6(d).
(b) It shall be the duty of every dog track licensee to pay unto the state treasurer the tax hereby levied and the licensee shall be liable therefor.
History of Section.P.L. 1976, ch. 341, § 1.
Structure Rhode Island General Laws
Title 41 - Sports, Racing, and Athletics
Chapter 41-3.1 - Dog Racing in Burrillville, Lincoln, and West Greenwich
Section 41-3.1-1. - Operation of dog racing facilities.
Section 41-3.1-2. - “Sports facilities” defined.
Section 41-3.1-3. - Regulation of operations.
Section 41-3.1-4. - Powers and duties of gaming and athletics licensing division.
Section 41-3.1-5. - Wages and pari-mutuel pools permitted within enclosure of dog track.
Section 41-3.1-5.1. - Sale or purchase of twin-double tickets.
Section 41-3.1-6. - Tax on betting and licensee’s commission.
Section 41-3.1-7. - Distribution of funds.
Section 41-3.1-8. - Tax on breaks — Distribution.
Section 41-3.1-9. - Severability.
Section 41-3.1-10. - Chemical test.
Section 41-3.1-11. - Applications — Disclosure requirements.