New York Laws
Article 3 - 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 commission 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 commission 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 department of taxation and finance 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
commission. The department of taxation and finance 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.

Structure New York Laws