§ 41-3-1-8

(a) A tax is hereby levied upon every pari-mutuel pool conducted at the dog track, equal to fifty percent (50%) of the 'breaks' as defined in § 41-3.1-6(d). (b) It shall be the duty of every dog track licensee to pay unto the state treasurer the tax hereby levied and the licensee shall be liable therefor. History of Section.P.L. 1976, ch. 341, § 1.