230.752 Harness racetracks -- Exemption from tax under KRS 138.510(2) -- Use of
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/ky/230-752A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
moneys not paid as tax. All harness racetracks licensed by the corporation shall not be required to pay the excise tax imposed under KRS 138.510(2), and the amount that would have been paid under those subsections shall be retained by the track to promote and maintain its facilities and its live meet.