Code of Virginia - Title 58.1 Taxation - Section 58.1-3732.1 Limitation on gross receipts; pari-mutuel wagering

§ 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering

Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include the license and admission taxes established under §§ 59.1-392 and 59.1-393, respectively, nor shall it include pari-mutuel wagering pools as established under § 59.1-392.

(1992, c. 820.)

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Last modified: April 16, 2009