A ten percent (10%) tax on all the winnings in the pari-mutuels, and twenty percent (20%) on all the winnings in pools, quinielas, daily doubles, subscription funds, or obtained in any other legally authorized wager at the racetracks in Puerto Rico shall be imposed, collected, and paid. History —Jan. 31, 2011, No. 1, § 3040.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code