§ 113. Filing of pari-mutuel tax returns or reports by electronic
means. Every corporation or association authorized by this chapter to
conduct pari-mutuel betting on horse races shall file in a timely manner
pari-mutuel tax returns or other reports relating to such activity in
such form and by such means, including electronic means, as may be
prescribed by the commission or the commissioner of taxation and
finance, as the case may be in accordance with the provisions of this
chapter.