Kentucky Revised Statutes

Ky. Rev. Stat. § 230.781 (2026)

Fees and taxes

✓ current as of May 2026

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Except as otherwise provided in KRS 230.779(7), the operator of a hub shall not be subject to any fee or tax imposed on racetracks or simulcast facilities under KRS 137.170, 138.510, or Chapter 230 for the hub operator's wagering and simulcast operations established under KRS 230.775 to 230.785. Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 24, effective July 14, 2022. -- Created 2004 Ky. Acts ch. 173, sec. 5, effective July 13, 2004.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Mull Enter. Ltd. D/B/A Yeomanstown Stud v. Mgg Inv. Grp. Lp (Ky. Ct. App. 2021).

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Mull Enter. Ltd. D/B/A Yeomanstown Stud v. Mgg Inv. Grp. Lp (Ky. Ct. App. 2021). “357 (regulating sales, purchases, and transfers of horses); KRS 230.781 (exempting international racing hubs from fees and taxes); KRS 230.”

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