2015 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 2 - (Racing, Pari-Mutuel Wagering and Breeding Law) THOROUGHBRED RACING AND BREEDING
231 - Pari-mutuel betting on horse races legalized.

  231.  Pari-mutuel betting on horse races legalized. In the exercise
  of the authority vested in it by section nine  of  article  one  of  the
  state  constitution,  as  amended  by  vote of the people at the general
  election in November,  nineteen  hundred  thirty-nine,  the  legislature
  prescribes  that  pari-mutuel  betting on horse races shall be lawful in
  this state if conducted in the manner and subject to the conditions  and
  supervision  provided by this chapter, notwithstanding the provisions of
  any other law, general, special or  local,  prohibiting  or  restricting
  lotteries, pool-selling or bookmaking, or any other kind of gambling; it
  being  the purpose of this chapter to derive from such betting as herein
  authorized a reasonable revenue for the support  of  government  and  to
  promote  agriculture generally and the improvement of breeding of horses
  particularly in the  state.  Such  pari-mutuel  betting  shall  only  be
  conducted  within  the  grounds  or enclosure of a racetrack on races at
  such track and on such dates when racing at such track shall  have  been
  authorized  pursuant to this chapter; provided, however, that nothing in
  this section shall be deemed to prohibit off-track  pari-mutuel  betting
  in  a  municipality  pursuant  to  article  five,  five-A or six of this
  chapter.