reglab/housing_qa huggingface dataset:
NY Rac, Pari-Mut Wag & Breeding L § 808 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 8 - Local Tax on Admissions 808 - Administration and Enforcement.

§  808. Administration and enforcement. Any local law adopted pursuant   to this article may contain, to the extent consistent with this article,   provisions  necessary  and  appropriate  for  the   proper   imposition,   collection  and  administration of the tax herein authorized, including,   but not limited to, provisions:1. For the filing of periodic returns;2. For the making of refunds;3. For the maintenance, retention and inspection of records;4. For the subpoena of persons and records and the  administration  of   oaths;5.  For  the  enforcement  of  collection by execution and sale by the   sheriff or otherwise;6. For the promulgation  by  the  officer  administering  the  tax  of   regulations for the effective administration and enforcement of the tax;7.  For  the  payment  of  interest  and  penalties  in  the  case  of   delinquency;8. For the enforcement of such local law by  appropriate  proceedings;   and9.  For  making  violations  thereof  misdemeanors and prescribing the   punishment for such violations by civil penalty,  fine,  forfeiture,  or   imprisonment, or by two or more of such punishments.
NY Rac, Pari-Mut Wag & Breeding L § 809 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 8 - Local Tax on Admissions 809 - Review; Assessment of Additional Tax.

§   809.   Review;   assessment   of  additional  tax.  1.  Any  final   determination of the amount  of  any  tax  payable  hereunder  shall  be   reviewable  for  error,  illegality  or unconstitutionality or any other   reason whatsoever by a proceeding under  article  seventy-eight  of  the   civil  practice law and rules if the proceeding is commenced within four   months after the giving of  the  notice  of  such  final  determination,   provided, however, that any such proceeding shall not be instituted by a   person  liable  for  the  tax  unless the amount of any tax sought to be   reviewed, with such interest and penalties thereon as  may  be  provided   for  by local law, shall first be deposited and an undertaking filed, in   such amount and with such sureties as a justice  of  the  supreme  court   shall  approve to the effect that if such proceeding be dismissed or the   tax confirmed, such person will pay all  costs  and  charges  which  may   accrue in the prosecution of such proceeding.2.  Where  any  tax  imposed  hereunder  shall  have been erroneously,   illegally or unconstitutionally collected and application for the refund   thereof duly made to the proper officer or officers, and such officer or   officers or, in the case of a city of one  million  or  more  which  has   established  a  tax  appeals  tribunal, such tax appeals tribunal, shall   have made a determination denying such refund, such determination  shall   be  reviewable  by a proceeding under article seventy-eight of the civil   practice law and rules if the proceeding is commenced within four months   after the giving of the notice of such denial,  provided  that  a  final   determination   of  tax  due  was  not  previously  made,  and  that  an   undertaking is filed with the proper officer or officers in such  amount   and  with  such sureties as a justice of the supreme court shall approve   to the effect that if such proceeding be dismissed or the tax confirmed,   the person liable for the tax will pay all costs and charges  which  may   accrue in the prosecution of such proceeding.3.  Except  in the case of a wilfully false and fraudulent return with   intent to evade the tax, no assessment of additional tax shall  be  made   with respect to the tax imposed under this article, after the expiration   of  more  than  three  years  from  the  date of the filing of a return,   provided, however, that where no return has been filed  as  provided  by   local law, the tax may be assessed at any time.
NY Rac, Pari-Mut Wag & Breeding L § 810 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 8 - Local Tax on Admissions 810 - Disposition of Revenues.

§  810.  Disposition  of  revenues.  1.  Revenues  resulting  from the   imposition of taxes authorized by this article shall be  paid  into  the   treasury  of  the  county  or  city,  as  the  case may be, and shall be   credited to and deposited in the general fund of the county or city and,   unless restricted by local law to a specified purpose or purposes, shall   be available for any lawful county or city purpose.2. Where the race meeting grounds or  enclosure  is  situated  in  two   counties, one of which is wholly within a city, then:a.  If  the  tax  is imposed by such city, the fiscal officers of such   city shall deposit the revenues of such taxes  in  a  special  fund  and   shall  pay  to  the  county, not located in such city, within sixty days   after collection thereof, seventy-five percent of  the  moneys  in  such   special  fund,  for  deposit  in  the  general  fund  of  such county as   hereinbefore provided, less the expenses for the collection of such tax,   and except that the sum of five thousand dollars shall  be  retained  at   all  times in such special fund for the purpose of making refunds or any   necessary adjustments. The fiscal officers of such city  shall  pay  the   balance  then  remaining  in  such special fund into the general fund of   such city as hereinbefore provided.b. If the tax is not imposed by such city,  but  is  imposed  by  such   county, the fiscal officers of such county shall deposit the revenues of   such  taxes  in  a  special fund and shall pay to such city within sixty   days after collection thereof, twenty-five percent of the moneys in such   special  fund,  for  deposit  in  the  general  fund  of  such  city  as   hereinbefore  provided, less the expenses for the collection of such tax   and except that the sum of five thousand dollars shall  be  retained  at   all  times in such special fund for the purpose of making refunds or any   necessary adjustments. The fiscal officers of such county shall pay  the   balance  remaining  in  such  special fund into the general fund of such   county as hereinbefore provided.
NY Rac, Pari-Mut Wag & Breeding L § 811 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 8 - Local Tax on Admissions 811 - Local Tax on Admissions.

§  811.  Local tax on admissions. 1. Notwithstanding the provisions of   any general, special or  local  law  or  ordinance,  Suffolk  and  Tioga   counties  are  hereby  authorized  and empowered to adopt and amend laws   imposing a tax on admissions to quarter horse racing meetings authorized   pursuant to this chapter. The county, pursuant to any local law  adopted   pursuant  to this section shall require every corporation or association   holding a quarter horse racing meeting, wholly or partially  within  the   county,  to  collect  regularly a tax on admission for each such meeting   held by such corporation or association. In case of failure  to  collect   such taxes the same shall be imposed upon the corporation or association   holding  such meeting. Such taxes shall be paid to the county within ten   days after the close of such meeting. The amount so collected  shall  be   deposited  in  the  general  fund of the county and unless restricted by   local law to a specified purpose or purposes, shall be available for any   lawful county purpose.2. The tax on admissions shall not exceed fifteen per  centum  of  the   admission fee. If an off-track betting corporation is established either   in Suffolk or Tioga county, or any region Suffolk or Tioga county is in,   then the tax to be collected by the county of Suffolk or Tioga shall not   exceed three per centum of the revenues from admissions.3.  The  term "admission" shall mean the charge required to be paid by   patrons for admission to a quarter horse racing  meeting  including  any   charge  required  to  be  paid  by  such  patrons  for  admission to the   clubhouse or other special facilities, except parking lots,  within  the   race  meeting  grounds  or  enclosure  at which the quarter horse racing   meeting is conducted.
NY Rac, Pari-Mut Wag & Breeding L § 903 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 9 - Miscellaneous 903 - Simulcasting Rights; Breeders' Cup Ltd.

§  903.  Simulcasting  rights;  Breeders' Cup Ltd. Notwithstanding any   inconsistent provision of this chapter and  upon  the  approval  of  the   commission,  a  franchised  corporation  is  authorized to enter into an   agreement with the  Breeders'  Cup  Ltd.  for  the  disposition  of  all   revenues  derived by such franchised corporation from and limited to the   live transmission of the audio/visual signals of  and  from  pari-mutuel   wagering  on races run by such franchised corporation to be known as the   "Breeders' Cup Event Day", in such manner as such franchised corporation   shall determine.
NY Rac, Pari-Mut Wag & Breeding L § 906 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 9 - Miscellaneous 906 - Handicapping Tournaments.

§   906.   Handicapping  tournaments.  1.  Notwithstanding  any  other provision of law, a thoroughbred racing corporation,  a  harness  racing corporation  or association, a regional off-track betting corporation or a combination thereof, may operate a handicapping  tournament  at  which the  participants  may  be  charged  an  entry  fee if the tournament is conducted in accordance with the provisions of this section.   2. (a) The operator of a handicapping tournament shall distribute  all of  the  entry  fees as prizes to the winners of the tournament. Nothing herein shall preclude an operator from providing  additional  prizes  or promotions.  (b)  The  commission shall approve the rules and the payment of prizes of a handicapping tournament. No operator of a  handicapping  tournament may  accept  an  entry  fee  for  a  tournament until the commission has approved  the  rules  and  the  payment  of  prizes  of  a  handicapping tournament.  (c)  The  horse  races which are the subject of the tournament must be races on which the operator of the tournament is authorized  to  conduct wagering.  At  least fifty percent of the races which are the subject of the tournament must be races run in New York state.   3.  A  handicapping  tournament  operated  in  accordance   with   the provisions  of  this  section shall be considered a contest of skill and shall not be considered gambling.
NY Rac, Pari-Mut Wag & Breeding L § 908 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 9 - Miscellaneous 908 - Non-Refundable Tax Credit.

§  908.  Non-refundable  tax  credit.  Each regional off-track betting   corporation shall be entitled to a monthly non-refundable tax credit  to   be  applied  against the pari-mutuel tax on all pools on races conducted   within New York state. Such credit shall be equal to fifty-four  percent   of the pari-mutuel tax attributable to such corporation's daily increase   in  wagers  on races at each respective track authorized by this chapter   on races conducted within New York state compared to such  corporation's   average daily wagers on races conducted within New York state during the   year ending December thirty-first, two thousand four.
NY Rac, Pari-Mut Wag & Breeding L § 910 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 9 - Miscellaneous 910 - Reciprocity of Licenses.

§  910.  Reciprocity of licenses. All license denials, suspensions and   revocations imposed by the pertinent racing and gambling authorities  of   other  jurisdictions,  including  states, United States territories, and   Canadian provinces shall be recognized and enforced  by  the  commission   unless application is made for a hearing at which time the applicant may   show  cause  as  to  why such penalty should not be enforced against the   applicant in this state. If a hearing is  granted,  the  commission  may   delay the imposition of the suspension or revocation of the license. The   commission  must take reasonable steps to make the licensee aware of the   availability of a hearing for example by  listing  it  on  the  official   website, in the license instructions or in the racing program.
NY Rac, Pari-Mut Wag & Breeding L § 911 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 9 - Miscellaneous 911 - Advance Deposit Wagering.

§ 911. Advance deposit wagering. The commission shall study the impact   of  advance  deposit  wagering on horse racing and pari-mutuel handle in   New York state. The study shall include but not be limited to the impact   of out-of-state entities accepting wagers from New York state residents,   the annual dollar amount wagered by New  York  state  residents  through   out-of-state   advance   deposit   wagering   accounts,  the  number  of   out-of-state advance deposit wagering accounts held by  New  York  state   residents,  and  information  concerning  New  York  state residents who   utilize out-of-state advance deposit wagering accounts,  including,  but   not  limited  to,  residency.  The  commission  shall  submit the study,   together with any recommendations, to the governor  and  legislature  no   later than September fifteenth, two thousand twelve.
NY Rac, Pari-Mut Wag & Breeding L § 1000 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1000 - Legislative Intent.

§  1000.  Legislative  intent.  The legislature finds that the racing,   breeding and pari-mutuel wagering industry is an important sector of the   agricultural economy of this state,  provides  substantial  revenue  for   state  and  local  governments,  and  employs tens of thousands of state   residents.The legislature further determines that simulcasting, the simultaneous   telecast of live audio and  visual  signals  of  horse  races  on  which   pari-mutuel  betting is permitted, holds the potential to strengthen and   further these economic contributions and that it is in the best interest   of the state to encourage experimentation with such live telecasts.The purpose of such experimentation shall  be  to  determine  if  that   technology  can  promote the overall growth of the industry resulting in   additional revenues for the  support  of  the  racing  associations  and   corporations,  purses,  breeders,  off-track betting corporations, labor   and government.No simulcasts shall be authorized which jeopardize present  racing  or   employment  opportunities  or  which  infringe  on current operations or   markets  of  the  racetracks  and   the   regional   off-track   betting   corporations  which  generate significant revenues for local governments   in the state.Accordingly, the legislature hereby  authorizes  experimentation  with   the  telecasts  of  horse  races, on which pari-mutuel wagering shall be   permitted, under the regulation of the  commission  in  the  manner  and   subject to the conditions provided in this article.
NY Rac, Pari-Mut Wag & Breeding L § 1002 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1002 - General Jurisdiction.

§  1002.  General  jurisdiction.  1. The commission shall have general   jurisdiction over the simulcasting of horse races and  account  wagering   within  the state, and the commission may issue rules and regulations in   accordance with the provisions of this article.2. The commission shall annually submit  reports  on  or  before  July   first  following each year in which simulcasting and account wagering is   conducted to the director of the budget, the chair of the senate finance   committee and the  chair  of  the  assembly  ways  and  means  committee   evaluating  the  results  of such simulcasts and account wagering on the   compatibility with the well-being of  the  horse  racing,  breeding  and   pari-mutuel   wagering   industries   in   this   state   and  make  any   recommendations the commission deems appropriate. Such  reports  may  be   submitted  together  with  the  reports  required  by subdivision two of   section two hundred thirty-six and subparagraph (iii) of paragraph a and   subparagraph (i) of paragraph b of  subdivision  one  of  section  three   hundred eighteen of this chapter.
NY Rac, Pari-Mut Wag & Breeding L § 1004 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1004 - Suspension of Simulcast Licenses.

§  1004.  Suspension  of  simulcast  licenses.  1.  The commission may   suspend any license  authorizing  the  operation  of  a  facility  as  a   simulcast  facility,  granted  to an operator, if such operator fails to   conduct operations in accordance with the  provisions  of  the  plan  of   operation,  with  the  applicable  rules  of  the commission or with the   provisions of this article.2. If the commission determines to suspend any license  to  operate  a   simulcast  facility,  the  commission  shall  give the operator involved   notice of the time and plan for a hearing before the commission at which   the commission  will  hear  such  operator  in  reference  thereto.  The   commission  may  continue  such  hearing  from  time  to  time  for  the   convenience of all parties. Any of the parties affected by such  hearing   may  be represented by counsel, and the commission may be represented by   its own counsel or by the attorney  general.  In  the  conduct  of  such   hearing  the  commission  shall  not  be  bound  by  technical  rules of   evidence, but all  evidence  offered  before  the  commission  shall  be   reduced  to  writing,  and  such evidence together with the exhibits, if   any, and the findings of the commission shall be  permanently  preserved   and  shall  constitute  the  record  of the commission in such case. The   commission may by order, if occasion shall require, refer to one or more   of its members or officers the duty of taking testimony in  such  matter   and  to  report thereon to the commission, but no determination shall be   made thereon except by the commission. Within  thirty  days  after  such   hearing,  the  commission  shall  make  a  final  determination.  If the   commission determines that such license  be  suspended,  the  commission   shall  make  an  order  accordingly,  and  shall  cause such order to be   entered on its minutes and a copy thereof served on such  operator.  The   action  of the commission in suspending such license shall be reviewable   in the supreme court in the manner provided by the provisions of article   seventy-eight of the civil practice law and rules.3. The commission may immediately suspend any  license  to  operate  a   simulcast  facility  for  a  reason set forth in subdivision one of this   section as of the delivery to the affected operator  of  the  notice  of   hearing  required  by  subdivision  two  of  this  section pending final   determination of the commission following the  hearing.  Such  emergency   suspension shall be followed by a hearing as provided in subdivision two   of this section within twenty days following suspension.
NY Rac, Pari-Mut Wag & Breeding L § 1005 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1005 - Power of the Commission to Impose Fines and Penalties.

§  1005.  Power  of  the  commission to impose fines and penalties. In   addition to its power to suspend or revoke licenses granted by  it,  the   commission  is  hereby authorized and empowered to impose monetary fines   upon any corporation, association or person participating in any way  in   simulcasts  on  which  pari-mutuel betting is conducted, other than as a   patron, and whether licensed by the commission or not, for  a  violation   of  any  provision  of  this  chapter  or  the  rules promulgated by the   commission pursuant thereto, not exceeding  the  amounts  set  forth  in   section  one  hundred sixteen of this chapter. The commission is further   authorized and empowered to impose monetary  fines,  not  exceeding  the   amounts  set  forth in section one hundred sixteen of this chapter, upon   any such corporation, association or person for a violation of any order   issued by the commission pursuant to the provisions of this  chapter  or   the  rules promulgated by the commission pursuant thereto, provided that   a copy of such order shall have been served,  either  personally  or  by   registered mail, upon the corporation, association or person to whom the   same  was  directed,  prior to the occurrence of the violation for which   such fine is imposed. Such fines shall be paid into the state  treasury.   The  action  of  the  board  in  imposing  any  monetary  fine  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.
NY Rac, Pari-Mut Wag & Breeding L § 1006 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1006 - Refunds.

§ 1006. Refunds. 1. Moneys received by the commission pursuant to this   article  may  be  refunded  to the party for whose account the same were   received on proof satisfactory to the commission that:a. such moneys were in excess of the amount required by law;b. the license for which application was made has been refused by  the   commission;c.  such  moneys  were received as a fine and the commission has after   review reduced or remitted the amount of such fine; ord. upon appeal, the court reduced or remitted the fine imposed.2. Such refunds shall, upon approval by the commission and after audit   by the comptroller, be paid from any moneys received  pursuant  to  this   article.
NY Rac, Pari-Mut Wag & Breeding L § 1010 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1010 - Job Security for Employees.

§  1010.  Job  security  for  employees.  1.  Plans  for  operation of   simulcast facilities  shall  include  provision  for  job  security  for   employees  of  racetracks  and off-track betting corporations within the   district  where  the  facility  is  located,  compatible  with  and   in   furtherance  of  the  objectives  of  this  article  and  subject to the   approval of the commission. Job security agreements that  have  been  or   may  be  concluded  from time to time after July first, nineteen hundred   seventy-three  between  employee  organizations  and  the  operators  of   simulcast  facilities shall be subject to the approval of the commission   and when approved shall be deemed a part of the  plan  of  operation  of   such simulcast facility.2.  Notwithstanding  any  provision  to  the contrary, no job security   agreement shall apply to any employee not included on the  active  track   or  off-track  betting  employment roster maintained as of the effective   date of a job security agreement currently in effect between an operator   and an employee organization. If such  job  security  agreement  is  not   currently in effect, the effective date of such active employment roster   shall be January first, nineteen hundred ninety.