A tax shall be imposed, collected, and paid at the rates fixed in §§ 31692 and 31693 of this title, on winnings in racing pools, pari-mutuels, quinielas, daily doubles, subscription funds, and any other wager in the racetracks of Puerto Rico on official bets on horse races. The tax imposed on said transactions shall be paid at the time and in the manner established in this part. History —Jan. 31, 2011, No. 1, § 3040.01, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code