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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-26A-1

Definitions

Official textalison.legislature.state.al.us

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:

# (1)

COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.

# (2)

DEPARTMENT. The Alabama Department of Revenue.

# (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.

# (4)

PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.

Last amended: Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §1.

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In this chapter (9 sections)
  1. 40-26A-1 · Definitions
  2. 40-26A-2 · Tax Levied; Amount
  3. 40-26A-3 · When Tax Due; Monthly Reports
  4. 40-26A-5 · Failure to Make Reports
  5. 40-26A-11 · Effect on Other Licenses and Taxes
  6. 40-26A-14 · Violators Restrained from Continuing in Business
  7. 40-26A-15 · Writ of Injunction Authorized
  8. 40-26A-16 · Enforcement; Rules and Regulations of Chapter
  9. 40-26A-17 · Appropriation for Administration and Enforcement;…
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