Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Kentucky · Chapter 138 — Excise taxes

138.511 Definitions for KRS 138.510 to 138.550.

426 words·~2 min read·/ky/chapter-138/138-511

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

As used in KRS 138.510 to 138.550:
(1)"Advanced deposit account wagering" has the same meaning as in KRS 230.210;
(2)"Advanced deposit account wagering license" has the same meaning as in KRS
230.210;
(3)"Association" has the same meaning as in KRS 230.210;
(4)"Corporation" means the Kentucky Horse Racing and Gaming Corporation;
(5)"Daily average live handle" means:
(a)The handle from wagers made at a track on live racing during the fiscal year,
excluding amounts wagered:
1. At a receiving track;
2. At a simulcast facility;
3. On telephone account wagering;
4. Through advance deposit account wagering;
5. At a track participating as a receiving track or simulcast facility
displaying simulcasts and conducting interstate wagering as permitted
by KRS 230.3771 and 230.3773; and
6. Beginning April 1, 2014, on historical horse races;
divided by:
(b)The total number of days that live racing was conducted at the track during
the fiscal year;
(6)"Department" means the Department of Revenue;
(7)"Fiscal year" means a time frame beginning 12:01 a.m. July 1, and ending 12
midnight June 30;
(8)"Handle" means total wagers made on a race;
(a)"Historical horse race" means any horse race that:
1. Was previously run at a licensed pari-mutuel facility in the United
States;
2. Concluded with official results; and
3. Concluded without scratches, disqualifications, or dead-heat finishes.
(b)As used in this subsection, the terms "pari-mutuel," "scratch,"
"disqualification," and "dead heat" have the same meaning as established by
the corporation pursuant to an administrative regulation promulgated under
KRS Chapter 13A;
(10)"Host track" has the same meaning as in KRS 230.210;
(11)"Interstate wagering" has the same meaning as in KRS 230.210;
(12)"Intertrack wagering" has the same meaning as in KRS 230.210;
(13)"Kentucky resident" means:
(a)An individual domiciled within this state;
(b)An individual who maintains a place of abode in this state and spends, in the
aggregate, more than one hundred eighty-three
(183)days of the taxable year
in this state; or
(c)An individual who lists a Kentucky address as his or her principal place of
residence when applying for an account to participate in advance deposit
account wagering;
(14)"Receiving track" has the same meaning as in KRS 230.210;
(15)"Simulcast facility" has the same meaning as in KRS 230.210;
(16)"Takeout" means that portion of the handle which is distributed to persons other
than those making wagers;
(17)"Telephone account wagering" has the same meaning as in KRS 230.210; and
(18)"Track" has the same meaning as in KRS 230.210.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.