Delaware § 447 Deduction of federal taxes from total of contributions

Delaware Statutes

§ 447 — Deduction of federal taxes from total of contributions

Delaware § 447

Title28

Ch. 4HORSE RACING IN KENT COUNTY

Subch.Wagering or Betting by Pari-Mutuel Machines or Totalizators

This text of Delaware § 447 (Deduction of federal taxes from total of contributions) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 28, § 447 (2026).

Text

For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 445 and 446 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentage specified in those sections.

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