Declarations for any race may be accepted if made by mail or telegraph and deposited in the declaration box prior to the time prescribed for closing declarations. Such declaration must set forth the information required in section 4111.1 of this Part. Every owner bears the risk of ineligibility caused by noncompliance with the declaration requirements by any agency selected to make or forward declarations.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4111.2