▁non - f iction ▁writers ▁Category : P ond icher ry ▁University ▁fac ulty ▁Category : Univers ity ▁of ▁Mad ras ▁al umn i ▁Category : Univers ity ▁of ▁M umb ai ▁al umn i ▁Category : Year ▁of ▁birth ▁missing ▁( l iving ▁people ) <0x0A> </s> ▁The ▁United ▁States ▁lev ies ▁exc ise ▁tax es ▁on ▁both ▁legal ▁and ▁illegal ▁g amb ling ▁transactions . ▁ ▁I RS ▁Form ▁ 7 3 0 , ▁Tax ▁on ▁W ager ing , ▁is ▁used ▁to ▁compute ▁exc ise ▁tax es ▁for ▁both ▁legal ▁and ▁illegal ▁w agers ▁of ▁certain ▁types . ▁For ▁state ▁author ized ▁w agers ▁placed ▁with ▁book m akers ▁and ▁lot tery ▁operators ▁there ▁is ▁a ▁tax ▁of ▁ 0 . 2 5 % ▁of ▁the ▁w ager , ▁if ▁it ▁is ▁legal . ▁If ▁the ▁w ager ▁is ▁not ▁legal , ▁the ▁tax ▁is ▁ 2 % ▁of ▁the ▁w ager . ▁ ▁External ▁links ▁United ▁States ▁In ternal ▁Re venue ▁Service ▁FA Q ▁on ▁the ▁Federal ▁W ager ing ▁Tax ▁ ▁Category : T ax ation ▁in ▁the ▁United ▁States ▁Category : Ex cis es <0x0A> </s> ▁C ib d ela ▁is ▁a ▁genus ▁of ▁saw f lies ▁in ▁the ▁family ▁T enth red in idae . ▁ ▁Species ▁C ib d ela ▁ch ak r ata ensis ▁▁ ▁Sain i ▁& ▁Th ind ▁ 1 9 8 9 ▁C ib d ela ▁ch in ensis ▁R oh wer , ▁ 1 9 2 1 ▁C ib d