{"data":{"id":"us-al/ala.-code-40-26a-1","jurisdiction":"us-al","citation":"Ala. Code § 40-26A-1","heading":"Definitions.","body":"For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning:\n(1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.\n(2) DEPARTMENT. The Alabama Department of Revenue.\n(3) PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually.\n(4) PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.","path":["Title 40 Revenue and Taxation.","Chapter 26A Dog Race Track Pari-Mutuel Pool Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-26A-1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"0ce03cd01e38d08a2f29e8a2b55a695d3bd44d64ad567c3eb90ec503cb9a306e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-26-21","next":"us-al/ala.-code-40-26a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}