N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 115-a

§ 115-a. Fee for the start of a horse in New York state pari-mutuel\nraces. 1. In order to provide supplemental funding to support the\noperations of the commission, a fee in the amount of ten dollars shall\nbe assessed and paid upon every horse entered in a pari-mutuel race in\nNew York state that actually starts in the race. Beginning January\nfirst, two thousand twenty-seven, an amount as determined by the\ncommission to support the standardbred total carbon dioxide on-track\ndrug testing program outlined in section nine hundred two-a of this\nchapter shall be added to such fee upon every standardbred horse entered\nin a pari-mutuel race in New York state that actually starts in the\nrace. Such fee shall be refunded to the owner or credited to the owner's\naccount in the event the horse does not actually start in the race. The\ncommission shall, as a condition of racing, require any corporation\nauthorized under this chapter to conduct pari-mutuel betting at a race\nmeeting or races run thereat, to require that each owner racing a horse\nshall have placed on deposit at the time of entry with the horsemen's\nbookkeeper or similar office of such corporation the required fee in the\namount of ten dollars per horse entered in a pari-mutuel race. Unless\nrefunded or credited, the total fee amount collected during the\npreceding month by the horsemen's bookkeeper or similar office of such\ncorporation shall be paid to the commission on the first business day of\neach month. Payment shall be accompanied by a report, under oath,\nshowing such information as the commission may require. A penalty of\nfive percent, and interest at the rate of one percent per month from the\ndate the report is required to be filed to the date of the payment of\nthe fee, shall be payable in case any fee imposed by this subdivision is\nnot paid when due. If the commission determines that any fees received\nby it under this subdivision were paid in error, the commission may\ncause the same to be refunded without interest out of any monies\ncollected hereunder, provided an application therefor is filed with the\ncommission within one year from the time the erroneous payment is made.\n 2. The commission or its duly authorized representatives shall have\nthe power to examine or cause to be examined the books and records of\nsuch corporations required to pay over the fee imposed by this section\nfor the purpose of examining and checking the same and ascertaining\nwhether the proper amount or amounts due are being paid. If in the\nopinion of the commission, after such examination, any such report is\nincorrect, the commission is authorized to issue an assessment fixing\nthe correct amount of such fee. Such assessments may be issued within\nthree years from the filing of any report. Any such assessment shall be\nfinal and conclusive unless an application for a hearing is filed by the\nreporting entity within thirty days of the assessment. The action of the\ncommission in making such final assessment shall be reviewable in the\nsupreme court in the manner provided by and subject to the provisions of\narticle seventy-eight of the civil practice law and rules.\n 3. The commission shall pay into the racing regulation account, under\nthe joint custody of the comptroller and the commission, the total\namount of the fees collected pursuant to this section. With the approval\nof the director of the budget, monies to be utilized to pay the costs\nand expenses of the operations of the commission shall be paid out of\nsuch account on the audit and warrant of the comptroller on vouchers,\ncertified and approved by the director of the budget or his or her duly\ndesignated official.\n