State Codes and Statutes
Statutes > Rhode-island > Title-41 > Chapter-41-3-1 > 41-3-1-8SECTION 41-3.1-8
§ 41-3.1-8 Tax on breaks Distribution. (a) A tax is hereby levied upon every pari-mutuel pool conducted at the dogtrack, equal to fifty percent (50%) of the "breaks" as defined in §41-3.1-6(d).
(b) It shall be the duty of every dog track licensee to payunto the state treasurer the tax hereby levied and the licensee shall be liabletherefor.