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U.S. State Codes
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Delaware
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Title 3 - Agriculture
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Chapter 101. HORSE RACING
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Subchapter IV Wagering or Betting by Pari-Mutue...
Subchapter IV Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 10161 Place of conducting pari-mutuel betting.
§ 10162 License to conduct pari-mutuel or totalizator pools; application for and qualifications of licensee; grant of license.
§ 10163 Revocation of license.
§ 10164 Rules, regulations and special powers of Commission; subpoenas; contempt; perjury.
§ 10165 Tax on pari-mutuel income.
§ 10166 Licensee’s commissions on pari-mutuel and totalizator pools.
§ 10167 No deduction for federal taxes for purposes of §§ 10165 and 10166.
§ 10168 Disposition of moneys for unclaimed pari-mutuel tickets [Repealed].
§ 10169 Combined pari-mutuel pools on interstate simulcast wagering.
§ 10170 Tax enforcement.
§ 10171 Jockeys Health and Welfare Benefit Fund.