New York Pari-mutuel Betting At Harness Races.
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§ 305. Pari-mutuel betting at harness races. No more than eight
corporations or associations shall be licensed by the state racing and
wagering board in any one year to conduct a pari-mutuel meet or meets.
Said pari-mutuel betting conducted at such meetings shall be under the
general supervision and control of the state racing and wagering board
which shall make rules regulating the conduct of such pari-mutuel
betting in accordance with the provisions of sections two hundred
twenty-two through seven hundred five of this chapter. The state tax
commission is charged with the financial administration of pari-mutuel
betting as prescribed in this article and as supplemented by the rules
and regulations of the state racing and wagering board. The state tax
commission shall have authority to prescribe the forms and the system of
accounting to be employed, and through its representatives shall at all
times have power of access to and examination of any equipment relating
to such betting.