Amendment status not verified — confirm the current text below against the official source.
Refund to totalizator and betting tax Where any race, bets wherefore have been offered or accepted either at the totalizator or by a licensed book-maker is cancelled by the stewards, and the Commissioner is satisfied that the amount of such bets and the tax thereon,has been returned to the backers, he may remit the amount of the tax, and order the race to be treated as cancelled.