§ 41-3.1-8. Tax on breaks Distribution.
(a) A tax is hereby levied upon every pari-mutuel pool conducted at the dog track, 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 pay unto the state treasurer the tax hereby levied and the licensee shall be liable therefor.
(P.L. 1976, ch. 341, § 1.)