Pennsylvania Code (Last Updated: April 5, 2016) |
Title 58. RECREATION |
PART IV. Horse Racing Commission |
Chapter 165. Administrative Rules |
SubChapter G. TAXES AND INSURANCE |
Section 165.154. Books and records
Latest version.
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Every corporation licensed shall keep its books and records so as to clearly show by separate record the total amount of money distributed to every pari-mutuel pool, including Daily Double pools, if any. The Commission and the Department of Revenue or their duly authorized representative shall, at all reasonable times, have access to all such books and records.