NY Rac, Pari-Mut Wag & Breeding L § 115-A (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 1 - Supervision and Regulation 115-A - Fee for the Start of a Horse in New York State Pari-Mutuel Races.

§  115-a.  Fee  for the start of a horse in New York state pari-mutuel   races. 1. In order  to  provide  supplemental  funding  to  support  the   operations  of  the commission, a fee in the amount of ten dollars shall   be assessed and paid upon every horse entered in a pari-mutuel  race  in   New  York  state  that  actually  starts  in the race. Such fee shall be   refunded to the owner or credited to the owner's account  in  the  event   the  horse does not actually start in the race. The commission shall, as   a condition of racing, require any  corporation  authorized  under  this   chapter  to  conduct  pari-mutuel betting at a race meeting or races run   thereat, to require that each owner racing a horse shall have placed  on   deposit  at  the time of entry with the horsemen's bookkeeper or similar   office of such corporation the required fee in the amount of ten dollars   per horse entered in a pari-mutuel race. Unless  refunded  or  credited,   the  total  fee  amount  collected  during  the  preceding  month by the   horsemen's bookkeeper or similar office of  such  corporation  shall  be   paid  to the commission on the first business day of each month. Payment   shall be accompanied by a report, under oath, showing  such  information   as  the  commission may require. A penalty of five percent, and interest   at the rate of one percent  per  month  from  the  date  the  report  is   required  to  be  filed  to the date of the payment of the fee, shall be   payable in case any fee imposed by this subdivision  is  not  paid  when   due.  If  the  commission  determines that any fees received by it under   this subdivision were paid in error, the commission may cause  the  same   to  be  refunded without interest out of any monies collected hereunder,   provided an application therefor is filed with the commission within one   year from the time the erroneous payment is made.2. The commission or its duly authorized  representatives  shall  have   the  power  to  examine or cause to be examined the books and records of   such corporations required to pay over the fee imposed by  this  section   for  the  purpose  of  examining  and checking the same and ascertaining   whether the proper amount or amounts due  are  being  paid.  If  in  the   opinion  of  the  commission, after such examination, any such report is   incorrect, the commission is authorized to issue  an  assessment  fixing   the  correct  amount  of such fee. Such assessments may be issued within   three years from the filing of any report. Any such assessment shall  be   final and conclusive unless an application for a hearing is filed by the   reporting entity within thirty days of the assessment. The action of the   commission  in  making  such final assessment shall be reviewable in the   supreme court in the manner provided by and subject to the provisions of   article seventy-eight of the civil practice law and rules.3. The commission shall pay into the racing regulation account,  under   the  joint  custody  of  the  comptroller  and the commission, the total   amount of the fees collected pursuant to this section. With the approval   of the director of the budget, monies to be utilized to  pay  the  costs   and  expenses  of  the operations of the commission shall be paid out of   such account on the audit and warrant of the  comptroller  on  vouchers,   certified  and approved by the director of the budget or his or her duly   designated official.