US Laws, Codes, Statutes & Cases

 
    §  109.  Filing  of  pari-mutuel  tax returns or reports by electronic
  means. Every corporation or association authorized by  this  chapter  to
  conduct pari-mutuel betting on horse races shall file in a timely manner
  pari-mutuel  tax  returns  or other reports relating to such activity in
  such form and by such means,  including  electronic  means,  as  may  be
  prescribed by the state racing and wagering board or the commissioner of
  taxation  and  finance,  as  the  case  may  be  in  accordance with the
  provisions of this chapter.