New York Pari-mutuel Operations; Filing Of Tax Forms And Other Statistics.

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    §  108-a.  Pari-mutuel  operations;  filing  of  tax  forms  and other
  statistics. The board and the commissioner of taxation and finance shall
  approve all systems used for data processing and communications  in  the
  operation  of  pari-mutuel betting and, in its discretion, the board may
  establish, by regulation, uniform  protocols  to  be  employed  for  the
  merging  of  wagers  deposited  with  one  pari-mutuel operator with the
  wagers deposited with another pari-mutuel operator.