Alabama § 45-44-151.02 - State and Local Taxes.
Full text of Alabama Code of Alabama § 45-44-151.02 — State and Local Taxes., with citation guidance and answers to common questions.
§ 45-44-151.02. State and Local Taxes.
(a) The total parimutuel pools or handle bet by bettors placing their bets at the Macon County racetrack on greyhound racing events that are received by television from elsewhere shall be subject to the state privilege tax levied by Chapter 26A, Title 40, and to all local taxes on parimutuel wagering at the same rate, in the same manner, and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack. The total handle bet at the Macon County racetrack on horse racing events that are received by television from elsewhere shall be subject to all of the following:
(1) A local tax on parimutuel wagering that shall be levied at the same rates and calculated in the same manner as the commission horse wagering fee levied pursuant to Section 11-65-30 for horse racing conducted in Class 1 municipalities and shall be collected, administered, and distributed in the same manner and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack.
(2) The state horse wagering fee levied pursuant to Section 11-65-29, notwithstanding the circumstance that the Macon County racetrack is not located in a Class 1 municipality.
(b) Local taxes applicable to parimutuel wagering at the Macon County racetrack shall not be applicable to amounts bet at other racetracks in the State of Alabama on televised racing events received from the Macon County racetrack, irrespective of whether such amounts are bet as part of combined pools created and administered by the racing operator at the Macon County racetrack. Taxes levied by the State of Alabama on amounts bet on televised racing events shall be collected by the licensed operator of the racetrack at which such amounts are bet, and the racing operator of the Macon County racetrack shall have no responsibility for the collection of such state taxes on amounts bet at other racetracks in the state on televised events transmitted from the Macon County racetrack. Taxes on parimutuel wagering levied pursuant to any law of the State of Alabama shall not apply to amounts bet on televised events at locations outside the state.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-44-151.02
What does Code of Alabama § 45-44-151.02 cover?
Section 45-44-151.02 ("State and Local Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-44-151.02?
A common citation format is "Code of Alabama § 45-44-151.02" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-44-151.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.