2023 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.