Code of Alabama

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45-44-151.03
Section 45-44-151.03 Provisions respecting takeout of racing events. In order to provide a
uniform takeout for parimutuel wagering on live greyhound racing events and on horse or greyhound
racing events that are conducted elsewhere and received by television at the Macon County
racetrack, and to enable the Macon County racetrack to maximize its participation in combined
pools with other racetracks both inside and outside the State of Alabama, the Legislature
hereby finds and determines that it is necessary and desirable to authorize the uniform takeout
hereinafter provided for parimutuel pools wagered by bettors present at the Macon County racetrack,
notwithstanding Section 40-26A-2, which section is hereby superseded to the extent that its
provisions purport to govern the takeout at the Macon County racetrack in a manner inconsistent
with this part. Subject to Section 45-44-151.01, relating to adjustment of the takeout for
combined pools, the total takeout allowed to the racing...
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45-44-151.01
Section 45-44-151.01 Combined parimutuel pools and takeout for televised racing events. With
respect to greyhound racing events that are conducted at the Macon County racetrack and are
transmitted by television to other locations, the racing operator may create and administer
parimutuel pools that, in addition to bets made by bettors at the Macon County racetrack,
include bets made by bettors at one or more of the locations receiving the televised racing
events. With respect to horse or greyhound racing events that are conducted at racetracks
other than the Macon County racetrack and are received by television at the Macon County racetrack,
the racing operator may participate in parimutuel pools, created and administered by the racetrack
conducting the televised events, that include bets made by bettors at the Macon County racetrack
as well as bets made by bettors at the racetrack conducting the televised events and at other
locations receiving the televised events. Parimutuel pools...
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45-44-151.02
Section 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...
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45-32-151.03
Section 45-32-151.03 Provisions respecting takeouts for racing events. In order to provide
a uniform takeout for pari-mutuel wagering on live greyhound racing events and on televised
horse or greyhound racing events received at the Greene County Racetrack, and to enable the
Greene County Racetrack to maximize its participation in combined pools with other racetracks,
the Legislature hereby finds and determines that it is necessary and desirable to authorize
the schedule of takeouts hereinafter provided for pari-mutuel pools bet at the Greene County
Racetrack, notwithstanding Section 40-26A-2. Subject to Section 45-32-151.01, relating to
adjustment of the takeout for combined pools, the total takeout allowed to the racing operator
for pari-mutuel pools bet at the Greene County Racetrack on live greyhound races conducted
at the racetrack and for pari-mutuel pools bet at the Greene County Racetrack on televised
horse or greyhound racing events received at the racetrack, before deducting...
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45-32-151.01
Section 45-32-151.01 Combined pari-mutuel pools and takeout for televised racing events. With
respect to greyhound racing events that are conducted at the Greene County Racetrack and are
transmitted by television to other locations, the racing operator may create and administer
pari-mutuel pools that, in addition to bets made by bettors at the Greene County Racetrack,
include bets made by bettors at one or more of the locations receiving the televised racing
events. With respect to horse or greyhound racing events that are conducted at racetracks
other than the Greene County Racetrack and are received by television at the Greene County
Racetrack, the racing operator may participate in pari-mutuel pools, created and administered
by the racetrack conducting the televised events, that include bets made by bettors at the
Greene County Racetrack as well as bets made by bettors at the racetrack conducting the televised
events and other locations receiving the televised events. Pari-mutuel...
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45-44-151.04
Section 45-44-151.04 Provisions respecting hours of racetrack operation. Notwithstanding Part
1 and any rules and regulations of the racing commission now in effect or hereafter promulgated,
all of which are hereby superseded to the extent inconsistent with this section, the racing
operator is hereby authorized to open the Macon County racetrack for business and to conduct
live greyhound racing or televised horse or greyhound racing, or both, and parimutuel wagering
thereon during such hours as it shall deem desirable, however in no event shall the racing
commission be authorized to allow live greyhound racing or televised horse or greyhound racing,
or both, and parimutuel wagering thereon to be conducted after 2:00 AM on Sunday; provided
that the racing operator shall not conduct any live racing event at the Macon County racetrack
before 10:00 AM, nor shall it present any televised racing event before 8:00 AM, with each
such hour to be determined according to the time then applicable...
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45-44-151
Section 45-44-151 Televised racing events and parimutuel wagering thereon. The provisions of
Part 1 to the contrary notwithstanding, any person now or hereafter licensed by the Macon
County Racing Commission to conduct live greyhound racing and parimutuel wagering thereon,
a racing operator shall have the right, subject to the reasonable regulatory authority of
the commission: (1) To cause live greyhound racing events conducted at the racetrack in Macon
County under the jurisdiction of the commission, or the Macon County racetrack, to be transmitted
by television to racetracks located elsewhere in the State of Alabama and to locations in
other states and foreign countries and there made available for public viewing and parimutuel
wagering thereon and; (2) To cause televised horse racing events and greyhound racing events
held at racetracks located elsewhere in the State of Alabama and in other states and foreign
countries to be received at the Macon County racetrack and there made...
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11-65-28.1
Section 11-65-28.1 Modification of takeout for all racing events. In order to provide a uniform
takeout for pari-mutuel wagering on racing events that reflects the competitive pressure on
pari-mutuel wagering from other forms of gambling in surrounding states, and to enable any
racetrack in a Class 1 municipality (a "Class 1 racetrack") to maximize its participation
in combined pools with other racetracks both inside and outside the State of Alabama, the
Legislature hereby finds and determines that it is necessary and desirable to authorize the
uniform takeout hereinafter provided for pari-mutuel pools wagered by bettors present at a
Class 1 racetrack, notwithstanding the provisions of Sections 11-65-28 and 40-26A-2, which
sections are hereby superseded to the extent that their provisions purport to govern the takeout
at a Class 1 racetrack in a manner inconsistent with the provisions of this section. Subject
to the continued effectiveness of the provisions of Section 11-65-32.1,...
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45-44-151.05
Section 45-44-151.05 Construction of part. This part shall be liberally construed to expand
the opportunity of patrons of the Macon County racetrack to wager on televised racing events
conducted at other racetracks and to participate in combined pools with respect to such events.
Nothing in this part shall be construed to authorize, or make lawful, off-track betting or
gambling of any kind at any location in the State of Alabama other than a racetrack where
parimutuel wagering on live racing may be lawfully conducted. (Act 96-649, p. 1038, ยง 7.)...

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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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