N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 305

§ 305. Pari-mutuel betting at harness races. No more than eight\ncorporations or associations shall be licensed by the state racing and\nwagering board in any one year to conduct a pari-mutuel meet or meets.\nSaid pari-mutuel betting conducted at such meetings shall be under the\ngeneral supervision and control of the state racing and wagering board\nwhich shall make rules regulating the conduct of such pari-mutuel\nbetting in accordance with the provisions of sections two hundred\ntwenty-two through seven hundred five of this chapter. The state tax\ncommission is charged with the financial administration of pari-mutuel\nbetting as prescribed in this article and as supplemented by the rules\nand regulations of the state racing and wagering board. The state tax\ncommission shall have authority to prescribe the forms and the system of\naccounting to be employed, and through its representatives shall at all\ntimes have power of access to and examination of any equipment relating\nto such betting.\n