Alabama § 40-26A-1 Definitions

Alabama Statutes

§ 40-26A-1 — Definitions

Alabama § 40-26A-1

Title 40Revenue and Taxation

Ch. 26ADog Race Track Pari-Mutuel Pool Tax

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Bluebook

Ala. Code § 40-26A-1 (2026).

Text

For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning:

(1)COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.

(2)DEPARTMENT. The Alabama Department of Revenue.

(3)PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually.

(4)PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.

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For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning:
(1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.
(2) DEPARTMENT. The Alabama Department of Revenue.
(3) PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually.
(4) PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.