Internet Gambling Regulation and Tax Enforcement Act of 2013

[AI summary unavailable — showing source text] Internet Gambling Regulation and Tax Enforcement Act of 2013 - Amends the Internal Revenue Code, with respect to the taxation of Internet gambling transactions, to: impose a tax on Internet gambling licensees equal to 4% of all funds deposited by their customers while located within the United States into accounts maintained by such licensees; impose an additional 50% tax on unauthorized bets or wagers; require Internet gambling licensees to keep daily records of gambling deposits and file informational returns identifying themselves and the individuals placing bets or wagers with them; require Internet gambling licensees to pay state and Indian tribal governments an amount equal to the monthly pro rata state and Indian tribal government online gambling tax; impose a tax on each Internet gambling licensee equal to 12% of all funds deposited by customers making deposits while located outside the United States into an account maintained by such licensee; require withholding of tax on net Internet gambling winnings and on the gross amount of winnings of nonresident aliens; extend the excise tax on wagers to include wagers placed within any commonwealth, territory, or possession of the…