Chapter 29
Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

Index of Sections

§ 44-29-1. Definitions.

§ 44-29-2. Imposition of tax.

§ 44-29-3. Filing of returns — Date due — Interest and penalty.

§ 44-29-4. Deficiency determination — Interest.

§ 44-29-5. Pecuniary penalties for deficiencies.

§ 44-29-6. Notice of determination.

§ 44-29-7. Determination without return — Interest and penalties.

§ 44-29-8. Taxes as debt to state — Lien on real estate.

§ 44-29-9. Collection powers.

§ 44-29-10. Payment of refunds.

§ 44-29-11. Hearing by administrator on application.

§ 44-29-12. Appeals.

§ 44-29-13. Judgment on review.

§ 44-29-14. Penalty for violations generally.

§ 44-29-15. Records required.

§ 44-29-16. Rules and regulations — Forms.

§ 44-29-17. Taxes imposed as additional to other taxes.

§ 44-29-18. Severability.