2016 New York Laws
STF - State Finance
Article 6 - (State Finance) FUNDS OF THE STATE
99-I - Racing regulation account.

  99-i.  Racing regulation account. 1. There is hereby established in
  the joint custody of the comptroller and the gaming commission a special
  revenue fund to be known as the "racing regulation account".
2. The racing regulation account shall consist of all  money  received
  by  the commission as regulatory fees and market origin fees pursuant to
  the provisions of the racing, pari-mutuel wagering and breeding law.
3. Moneys of this account shall be available to the commission to  pay
  for  the  costs  of carrying out the purposes of the racing, pari-mutuel
  wagering and breeding law; provided, however, an amount  equal  to  five
  percent of the amount received by the account from the market origin fee
  imposed  by  subdivision  six  of  section  one thousand twelve-a of the
  racing, pari-mutuel wagering and breeding law shall  be  transferred  to
  the  state  department  of taxation and finance and the department shall
  deem this transfer as a payment of a pari-mutuel tax.
4. All payments from the fund shall be made on the audit  and  warrant
  of the comptroller.