3 Pa.C.S. § 9332: Books and records of pari-mutuel wagering.

Every licensed racing entity that conducts a horse race meeting at which pari-mutuel wagering is authorized shall maintain books and records that clearly show by separate record the total amount of money contributed to every pari-mutuel pool. The Department of Revenue or its authorized representative shall have access to examine all books and records and ascertain whether the proper amount due to the State is being paid by the licensed racing entity.