The method of selling pari-mutuel tickets shall be approved by the commission and the State Tax Commission. No employee of a licensed track assigned to or working in the pari-mutuel department shall accept a wager from any person except through the track's pari-mutuel windows and in the regular course of business. No employee of the pari-mutuel department of any licensed corporation or association shall be permitted to bet during those periods of any day that such person is actually working in such capacity.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4122.10