N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 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.