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2025 Delaware Code
Title 3 - Agriculture
Chapter 101. HORSE RACING
Subchapter IV. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 10167. No deduction for federal taxes for purposes of §§ 10165 and 10166.
Universal Citation:
3 DE Code § 10167 (2025)
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§ 10167. No deduction for federal taxes for purposes of §§ 10165 and 10166.
For the purpose of making any of the calculations of amounts payable to this State and to the licensee under §§ 10165 and 10166 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified in such sections.
38 Del. Laws, c. 62, § 16; 40 Del. Laws, c. 112, § 1; Code 1935, § 5510; 43 Del. Laws, c. 242; 28 Del. C. 1953, § 367; 68 Del. Laws, c. 84, § 173(a);
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