Toda persona que de acuerdo a la sec. 31743 de este título, esté obligada a recaudar y retener los impuestos sobre los premios obtenidos en las jugadas de los hipódromos y los impresos oficiales para el sellado de apuestas, remitirá al Secretario el importe total de los impuestos recaudados no más tarde del segundo (2do) día laborable siguiente al día de la celebración de las carreras en relación a las cuales se recaudaron los mismos.
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