NY Rac, Pari-Mut Wag & Breeding L § 115 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 1 - Supervision and Regulation 115 - Regulatory Fees.

§  115.  Regulatory fees. 1. Payment of the regulatory fees imposed by   this chapter shall be made to the commission by each entity required  to   make  such  payments  on  the  last business day of each month and shall   cover the fees due  for  the  period  from  the  sixteenth  day  of  the   preceding month through the fifteenth day of the current month, provided   however that all such payments required to be made on March thirty-first   shall  include  all  fees due and accruing through the last full week of   racing of the current year or as otherwise determined by the  commission   and   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 chapter is not paid   when due. If the commission determines that any regulatory fees received   by it under this chapter were paid in error, the  commission  may  cause   the  same  to  be  refunded without interest out of any monies collected   thereunder,  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   each  entity  required to pay the regulatory fee imposed by this chapter   for the purpose of examining and  checking  the  same  and  ascertaining   whether  or  not  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 submit to the director of the budget an annual   plan that details the amount of money the commission deems necessary  to   maintain the operations, compliance and enforcement of the provisions of   this  chapter.  Contingent  upon approval of the director of the budget,   the commission shall pay into an account, to  be  known  as  the  racing   regulation  account,  under the joint custody of the comptroller and the   commission, the total amount of the regulatory fees  collected  pursuant   to this chapter. With the approval of the director of the budget, monies   to  be  utilized  to  maintain the operations necessary to implement the   provisions of this chapter 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 duly designated official.