Mich. Comp. Laws § 431.320a

Sec. 20a. The tax imposed under section 22 on wagers processed through licensed third-party facilitators operating under this act must be allocated as follows: (a) Ninety percent to be deposited in the Michigan agriculture and equine industry development fund created under section 20. (b) Ten percent to the horse racing advisory commission created in section 6a to be expended as provided in section 6a(12)(d).