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2025 Kentucky Revised Statutes
Chapter 230 - Kentucky horse racing and gaming corporation
230.752 Harness racetracks -- Exemption from tax under KRS 138.510(2) -- Use of moneys not paid as tax.

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KY Rev Stat § 230.752 (2025)
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230.752 Harness racetracks -- Exemption from tax under KRS 138.510(2) -- Use of moneys not paid as tax. All harness racetracks licensed by the corporation shall not be required to pay the excise tax imposed under KRS 138.510(2), and the amount that would have been paid under those subsections shall be retained by the track to promote and maintain its facilities and its live meet. Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 87, effective July 1, 2024. -- Amended 2010 Ky. Acts ch. 24, sec. 485, effective July 15, 2010. -- Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 62, effective June 26, 2009. -- Created 2004 Ky. Acts ch. 173, sec. 8, effective July 13, 2004.
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