Chapter 35. Taxes On Wagering

Subchapter A. Tax On Wagers

• § 4401. Imposition of Tax
• § 4402. Exemptions
• § 4403. Record Requirements
• § 4404. Territorial Extent
• § 4405. Cross References

Subchapter B. Occupational Tax

• § 4411. Imposition of Tax
• § 4412. Registration
• § 4413. Certain Provisions Made Applicable
• § 4414. Cross References

Subchapter C. Miscellaneous Provisions

• § 4421. Definitions
• § 4422. Applicability of Federal and State Laws
• § 4423. Inspection of Books
• § 4424. Disclosure of Wagering Tax Information