New York Books And Records Of Pari-mutuel Betting.

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    §  416. Books and records of pari-mutuel betting. Every corporation or
  association conducting a quarter horse race meeting at which pari-mutuel
  betting 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 this state are being paid by
  such licensed corporation or association.