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.
KRS 230.752
Harness racetracks -- Exemption from tax under KRS 138.510(2) -- Use of moneys not paid as tax
Effective: July 1, 2024 History: Amended 2024 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.