N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 316: Books and records of pari-mutuel betting

§ 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.