ยง 316. Books and records of pari-mutuel betting. Every corporation or
association conducting a harness horse race meeting at which pari-mutuel
betting is authorized shall keep its books and records so as to clearly
show by a separate record the total amount of money contributed to every
pari-mutuel pool including daily double pools, if any. The state tax
commission or its duly authorized representatives shall at all
reasonable times have access to all such books and records for the
purpose of examining and checking the same and ascertaining whether or
not the proper amount or amounts due to this state are being paid by
such licensed corporation or association.
Structure New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 3 - Harness Racing and Breeding
301 - General Powers of Commission; Harness Racing Defined; Super Exotic Bet Defined, Authorized.
303 - Filing of Information Concerning Stock Transfers; Necessity for Commission Approval.
303-A - Non-Managing Ownership of Standardbred Horses.
304 - Right to Hold Harness Race Meetings and Races.
305 - Pari-Mutuel Betting at Harness Races.
307 - Licenses for Harness Race Meetings.
307-A - New York-Bred or Wholly Owned Harness Races.
308 - Officials at Harness Horse Race Meetings.
309 - Licenses for Participants and Employees at Harness Race Meetings.
310 - Power of the Commission to Impose Fines and Penalties.
312 - Special Police Officers.
313 - Place and Manner of Conducting Pari-Mutuel Betting.
314 - Construction With Other Laws.
315 - Bond Required of Corporation or Association Conducting Pari-Mutuel Betting.
316 - Books and Records of Pari-Mutuel Betting.
317 - Filing of Certain Agreements With the Commission.
318 - Disposition of On-Track Pari-Mutuel Pools; Harness Races.
321 - Hearing of Refusal or Revocation of License.
322 - Approval of Plans of Corporation or Association.
324 - Free or Reduced Fee Passes, Cards or Badges.
326 - Employees at Harness Race Meetings.
327 - Membership in a Labor Union or a Labor Organization.
328 - Disposition of Unpaid Money Due on Account of Pari-Mutuel Tickets Not Presented.
330 - Agriculture and New York State Horse Breeding Development Fund.
333 - New York State Exposition Harness Racing.
334 - New York-Bred Harness Horse Events.
335 - County and Town Agricultural Society Harness Racing Events.