40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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45-32-150.18
Section 45-32-150.18 Eligibility of applicants and licensees. No person who engages in the
practice of professional gambling on greyhound races, or in the practice of making gambling
or wagering books on such races, or who knowingly takes any part in such practices, shall
be eligible as an applicant for any license or permit to operate a race track or a race meeting
under this part, or to be connected therewith in any capacity and any association or corporation
which has an officer, director, stockholder, executive, or employs any person who engages
in such practices shall likewise be ineligible as a licensee, and the commission is hereby
empowered to inquire into such matters in entertaining any such applications and otherwise
in administering this part. (Acts 1975, No. 376, p. 926, §19.)...
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45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director
of revenue to collect and receive all license fees imposed by the ordinance or resolution
and to keep records showing the amounts received by him or her from each employer and employee.
The director or any agent or employee designated by him or her shall be authorized to examine
the books, papers, and records of any employer or of any licensee in order to determine the
accuracy of any return made, or if no return was made to ascertain the amount of license fees
due under the terms of the ordinance or resolution by such examination. The director is hereby
authorized to examine any person under oath concerning any gross receipts which were or should
have been shown in the return and to this end he or she may compel the production of books,
papers, records, and the attendance of persons before him or her, whether as parties or as
witnesses, whom he or she believes to have knowledge of such...
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45-49-151.09
Section 45-49-151.09 Application for permit or license. (a) On or before the 15th day of October
of each year, any person, association, or corporation possessing the qualifications prescribed
in this subpart may apply to the racing commission for a permit or license to conduct race
meetings and racing under this subpart. On or before the first day of December of each year,
after the receipt of any application, the racing commission shall convene to consider and
act upon all applications for permits or licenses. Approved permits or licenses may be granted
for a period of one year or more from the date of issuance and shall set forth, in addition
to any other information prescribed by the racing commission, the name of the licensee, the
location of the racetrack, the duration of the race meeting, and the kind of racing desired
to be conducted and shall show the receipt by the racing commission of the license fee which
may be set by the racing commission. No license shall be transferable,...
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45-49-151.20
Section 45-49-151.20 Eligibility of applicants and licensees. No person who engages in the
practice of professional gambling on dog races, or in the practice of making gambling or wagering
books on such races, or who knowingly takes any part in such practices, shall be eligible
as an applicant for any license or permit to operate a racetrack or a race meeting under this
subpart, or to be connected therewith in any capacity; and any association or corporation
which has as an officer, director, stockholder, executive, or employs any person who engages
in such practices shall likewise be ineligible as a licensee, and the commission is hereby
empowered to inquire into such matters in entertaining any such applications and otherwise
administering this subpart. (Act 86-416, p. 612, § 21; Act 86-545, p. 1082, § 21.)...
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9-16-10
Section 9-16-10 Enforcement of provisions of article - Written notices of violations; hearings;
entry of orders by director; appeals from orders of director. (a) Whenever the director determines
that any operator has not complied with the provisions of this article and is therefore in
violation of this article, the director may cause to have issued and served upon the person
alleged to be committing such violation a written notice which shall specify the provision
of this article which such operator allegedly is violating and a statement of the manner in
and the extent to which said operator is alleged to violate this article and shall require
the person so complained against to answer the charges of such formal complaint at a hearing
before the director at a time not less than 30 days after the date of notice. The director
shall issue subpoenas at the instance of the department and at the request of the charged
operator, requiring the attendance of witnesses and the production of such...
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11-65-38
Section 11-65-38 Disqualification due to gambling activities. No person who engages in the
practice of professional gambling on horse races or greyhound races, or in the practice of
making gambling or wagering books on such races, or who knowingly takes any part in such practice,
shall be eligible as an applicant for any horse racing facility license or any operator's
license to conduct horse racing or greyhound racing and pari-mutuel wagering thereon under
the provisions of this chapter, or to be connected with such licensed activities in any capacity,
and any corporation, partnership, or other entity which has an officer, director, stockholder,
partner, or executive or who employs any person who engages in such practices shall likewise
be ineligible as a licensee, and each commission is hereby empowered to inquire into such
matters in entertaining any such application and otherwise in administering this chapter.
(Acts 1984, No. 84-131, p. 159, §38; Acts 1991, No. 91-187, p. 246,...
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12-21-2
Section 12-21-2 Production of books, etc., generally - By resident nonparties; failure to comply.
(a) When any deed, writing or other document which it may be necessary to use as testimony
in any case may be in the possession of any person resident in this state who is not a party
to the case, the clerk of the court in which the case is pending shall, upon application of
the party or his attorney desirous of using such testimony, issue a subpoena duces tecum directed
to the person having such book or other document in his possession, requiring him to appear
and bring with him into court the paper desired to be used as testimony. Service shall be
by a sheriff, constable or some private person, and the official return of the sheriff or
constable or the affidavit of such private person shall be sufficient evidence that the same
was duly served; but, in all cases, the judge may require the summary production of any book
or document by subpoena duces tecum where the witness is able to...
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41-9-1033
Section 41-9-1033 Participant requirements. No person shall arrange, promote, organize, produce,
or participate in a match, contest, or exhibition of professional boxing, professional bare
knuckle boxing, professional wrestling, amateur mixed martial arts, or professional mixed
martial arts unless he or she has complied with the following requirements: (1) An examination
by a physician who has certified that the boxer, bare knuckle boxer, or mixed martial arts
competitor is physically fit to compete safely. Copies of each certificate shall be provided
to the commission prior to the match, contest, or exhibition of professional boxing, professional
bare knuckle boxing, amateur mixed martial arts, or professional mixed martial arts. The commission
may require a boxer, bare knuckle boxer, tough man contestant, wrestler, or mixed martial
arts competitor to undergo a physical examination, including neurological or neuropsychological
tests and procedures. (2) A physician approved by the...
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