ND HB1280

Expands the definition of "racing" to include transmission of historic previously run horse and dog races, in addition to live or simulcast racing under the certificate system.

Applies taxation requirements to wagering on historic previously run races, subjecting them to the same pari-mutuel pool deductions as account wagering.

Requires licensees to deduct no more than 20 percent from win, place, and show pari-mutuel pools for account wagering and historic race wagering.

Mandates distribution of one-sixteenth of one percent from wagered amounts to four destinations: state treasurer (general fund), breeders' fund, purse fund, and racing promotion fund.

Same tax distribution structure applies to daily double, quinella, exacta, trifecta, and other combination pari-mutuel pools.