Section 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.R.I. Gen. Laws § 41-3.1-8