PARI-MUTUEL BETTING
- Section 138.510 - [Effective Until 7/1/2024] Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering - Exemptions - Uses of tax revenue - Order of disbursements - Two-day international horse racing event
- Section 138.510 - [Effective 7/1/2024] Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering - Exemptions - Uses of tax revenue - Order of disbursements - Two-day international horse racing event
- Section 138.511 - [Effective Until 7/1/2024] Definitions for KRS 138.510 to 138.550
- Section 138.511 - [Effective 7/1/2024] Definitions for KRS 138.510 to 138.550
- Section 138.512 - [Repealed]
- Section 138.513 - [Effective Until 7/1/2024] Tax on advance deposit account wagering licensees
- Section 138.513 - [Effective 7/1/2024] Tax on advance deposit account wagering licensees
- Section 138.515 - Renumbered
- Section 138.520 - [Repealed]
- Section 138.530 - [Effective Until 7/1/2024] Administration and collection of tax - Remittances - Reports - Books - Records - Distribution of tax revenue generated under KRS 138.513
- Section 138.530 - [Effective 7/1/2024] Administration and collection of tax - Remittances - Reports - Books - Records - Distribution of tax revenue generated under KRS 138.513
- Section 138.540 - Civil penalties for violation of KRS 138.510 to 138.530
- Section 138.550 - [Effective Until 7/1/2024] Suspension or revocation of race track license
- Section 138.550 - [Effective 7/1/2024] Suspension or revocation of race track license
- Section 138.552 - [Effective Until 7/1/2024] Definitions - Tax on sports wagering licensees - Reporting requirements
- Section 138.552 - [Effective 7/1/2024] Definitions - Tax on sports wagering licensees - Reporting requirements
- Section 138.553 - [Repealed]
- Section 138.556 - [Repealed]
- Section 138.560 - [Repealed]
- Section 138.565 - [Repealed]
- Section 138.570 - [Repealed]
- Section 138.575 - [Repealed]
- Section 138.580 - [Repealed]
- Section 138.585 - [Repealed]
- Section 138.590 - [Repealed]
- Section 138.591 - [Repealed]
- Section 138.595 - [Repealed]
- Section 138.600 - [Repealed]
- Section 138.605 - [Repealed]
- Section 138.610 - [Repealed]
- Section 138.615 - [Repealed]
- Section 138.620 - [Repealed]
- Section 138.625 - [Repealed]
- Section 138.630 - [Repealed]
- Section 138.640 - [Repealed]
- Section 138.645 - [Repealed]
- Section 138.650 - [Repealed]