Taxation and Audit
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This is Article 5 of the Code of Virginia, titled “Taxation and Audit.” It is part of Chapter 29 “Horse Racing and Pari-Mutuel Wagering”, which is part of Title 59.1 “Trade and Commerce”.
It’s comprised of the following 4 sections.
| § 59.1-392 | Percentage retained; tax |
| § 59.1-392.1 | Advance deposit account wagering revenues; distribution |
| § 59.1-393 | Admissions tax |
| § 59.1-394 | Audit required |