N.Y. Rac. Pari-Mut. Wag. & Breed. Law § 239
Current through 2024 NY Law Chapter 553
Every corporation or association conducting a horse race meeting at which pari-mutuel betting on the races run at such meeting is authorized shall keep its books and records so as to clearly show by a separate record the total amount of money contributed to every pari-mutuel pool, including daily double pools, if any. The department of taxation and finance or its duly authorized representatives shall at all reasonable times have access to all such books and records for the purpose of examining and checking the same and ascertaining whether or not the proper amount or amounts due to the state are being paid by such licensed or franchised corporation.
N.Y. Rac. Pari-Mut. Wag. and Breed. Law § 239