Pari–Mutuel Betting
- 138.510 Taxes on Pari-Mutuel Wagering on Live Racing and Telephone Account, Intertrack, and Interstate Wagering; Exemptions; Uses of Tax Revenue; Order of Disbursements; Two-Day International Horse Racing Event
- 138.511 Definitions for KRS 138.510 to 138.550
- 138.512 Exemption of Nonprofit Track from Tax on Pari-Mutuel Betting—Repealed
- 138.513 Tax on Advance Deposit Account Wagering Licensees
- 138.515 Limitation on Commission of Owner or Operator of Horse Race Track; Breaks; Payment to Backside Improvement Fund—Repealed
- 138.520 Exemption of Nonprofit Track—Repealed
- 138.530 Administration and Collection of Tax; Remittances; Reports; Books; Records; Distribution of Tax Revenue Generated Under KRS 138.513
- 138.540 Civil Penalties for Violation of KRS 138.510 to 138.530
- 138.550 Suspension or Revocation of Race Track License
- 138.552 Definitions; Tax on Sports Wagering Licensees; Reporting Requirements
- 138.553 Reports of Attendance at Prize Fight or Wrestling Match on Closed Circuit Television; Gross Receipts Tax—Repealed
- 138.556 Tax on Payment for Right to Televise or Broadcast Fight or Match—Repealed
- 138.560 Definitions for KRS 138.560 to 138.640—Repealed
- 138.565 Tax on Special Fuels; Allowances; Limitation on Supplemental Highway User Motor Fuel Tax on Special Fuels—Repealed
- 138.570 Licenses Required; Application; Bond, Issuance of License; Revocation; Nonassignability; Records—Repealed
- 138.575 Bond, Form, Amount and Conditions; New Bond to be Executed, when; Hearing and Notice on Sufficiency of Bond; Discharge of Surety—Repealed
- 138.580 Cancellation of Licenses; Voluntary Surrender of License Certificate; Notice to Cabinet of Discontinuation of Business; Accrued Taxes; Surrender of Bond—Repealed
- 138.585 Records and Other Papers to be Kept—Repealed
- 138.590 Monthly Tax Returns; Remittance—Repealed
- 138.591 Filing of Monthly Reports May be Delayed—Repealed
- 138.595 Computation of Tax—Repealed
- 138.600 Credit for Taxes Paid on Fuel Used in Vehicles Operated on Highways of Both this and Other States; Deferred Credits—Repealed
- 138.605 Credit and Refund Permits—Repealed
- 138.610 Procedure for Obtaining Credit or Refund; Appeal from Refusal to Authorize Credit or Refund—Repealed
- 138.615 Audit of Books and Records of Licensee—Repealed
- 138.620 Method of Payment of Tax—Repealed
- 138.625 Penalties for Failure or Refusal to File Return or Report—Repealed
- 138.630 Prohibited Acts—Repealed
- 138.640 Functions of Revenue Cabinet in Administration of Taxes Provided Under KRS 138.560 to 138.640—Repealed
- 138.645 Denial of License—Repealed
- 138.650 Declaration of Legislative Policy Concerning Payment of Gasoline Tax by Motor Carriers—Repealed