New York Books And Records Of Pari-mutuel Betting.




 
    § 231. Books and records of pari-mutuel betting.  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  state  tax  commission  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 corporation or association.