2013 New York Consolidated Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 3 - (301 - 336) HARNESS RACING AND BREEDING
305 - Pari-mutuel betting at harness races.

 
    §  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.