PER CURIAM.
The appellant challenges an administrative order by which the Division of Pari-Mutuel Wagering ordered payment of a disputed jai alai pari-mutuel tax on handle. The administrative process was commenced upon a complaint by which the Division sought to impose sanctions and a civil penalty for an alleged underpayment of the disputed tax. After an administrative hearing the Division determined that neither sanctions nor a penalty was warranted, but the Division...
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