N.Y. State Fin. Law § 99-i

§ 99-i. Racing regulation account. 1. There is hereby established in\nthe joint custody of the comptroller and the gaming commission a special\nrevenue fund to be known as the "racing regulation account".\n 2. The racing regulation account shall consist of all money received\nby the commission as regulatory fees and market origin fees pursuant to\nthe provisions of the racing, pari-mutuel wagering and breeding law.\n 3. Moneys of this account shall be available to the commission to pay\nfor the costs of carrying out the purposes of the racing, pari-mutuel\nwagering and breeding law; provided, however, an amount equal to twelve\nand eight-tenths percent of the amount received by the account from the\nmarket origin fee imposed by subdivision six of section one thousand\ntwelve-a of the racing, pari-mutuel wagering and breeding law shall be\ntransferred to the state department of taxation and finance and the\ndepartment shall deem this transfer as a payment of a pari-mutuel tax.\n 4. All payments from the fund shall be made on the audit and warrant\nof the comptroller.\n