§ 11-509. Payment of taxes

Latest version.

(a) Deadline. -- A licensee shall pay to the Commission within 10 days after each racing day the State tax imposed in this subtitle on the handle for that racing day.

(b) Statement required of money bet. -- A licensee or an agent of the licensee shall submit with the daily tax payment a statement under oath of the handle for that day.

(c) Commission to pay taxes promptly. -- The Commission shall pay promptly to the Comptroller all taxes collected under this section.

HISTORY: An. Code 1957, art. 78B, § 14; 1992, ch. 4, § 2; 2008, ch. 22; 2012, ch. 130.

                    
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