Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

28 Del. C. § 447: Deduction of federal taxes from total of contributions.

Where this section sits in the code

Title 28. Sports and Amusements
CHAPTER 4. Horse Racing in Kent County
Subchapter III. Wagering or Betting by Pari-Mutuel Machines or Totalizators

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.

Collected 2026-09-05T23:02:31Z. Source file · JSON

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