Kentucky Statutes 230.752 – Harness racetracks — Exemption from tax under KRS 138.510(2) — Use of moneys not paid as tax
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All harness racetracks licensed by the racing commission 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.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 485, effective July 15, 2010. — Amended
2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 62, effective June 26, 2009. — Created
2004 Ky. Acts ch. 173, sec. 8, effective July 13, 2004.
Effective: July 15, 2010
Terms Used In Kentucky Statutes 230.752
- Racing commission: means the Kentucky Horse Racing Commission. See Kentucky Statutes 230.210
History: Amended 2010 Ky. Acts ch. 24, sec. 485, effective July 15, 2010. — Amended
2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 62, effective June 26, 2009. — Created
2004 Ky. Acts ch. 173, sec. 8, effective July 13, 2004.