2021 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 9 - Miscellaneous
911 - Advance Deposit Wagering.

§ 911. Advance deposit wagering. The commission shall study the impact
  of  advance  deposit  wagering on horse racing and pari-mutuel handle in
  New York state. The study shall include but not be limited to the impact
  of out-of-state entities accepting wagers from New York state residents,
  the annual dollar amount wagered by New  York  state  residents  through
  out-of-state   advance   deposit   wagering   accounts,  the  number  of
  out-of-state advance deposit wagering accounts held by  New  York  state
  residents,  and  information  concerning  New  York  state residents who
  utilize out-of-state advance deposit wagering accounts,  including,  but
  not  limited  to,  residency.  The  commission  shall  submit the study,
  together with any recommendations, to the governor  and  legislature  no
  later than September fifteenth, two thousand twelve.