2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 3 - Harness Racing and Breeding › 318 - Disposition of On-Track Pari-Mutuel Pools; Harness Races.

§  318.  Disposition  of on-track pari-mutuel pools; harness races. 1.
Except as otherwise provided by law, every  association  or  corporation
authorized  under  this  article  to  conduct  pari-mutuel  betting at a
harness horse race meeting on races run  thereat  shall  distribute  all
sums deposited in any pari-mutuel pool to the holders of winning tickets
therein,  provided  such tickets be presented for payment prior to April
first of the year following the year of their purchase, less  an  amount
that  shall  be  established  and retained by such racing association or
corporation of between fourteen and twenty percent of the total deposits
in pools resulting from regular bets, less sixteen to twenty-two percent
of the total deposits in pools resulting from multiple bets, less twenty
to thirty percent of the total deposits in pools resulting  from  exotic
bets,  and  less  twenty  to  thirty-six  percent  of  the total betting
deposits in pools resulting from super exotic bets, plus the breaks. The
retention rate to be established is subject to the prior approval of the
commission. Such rate may not be changed more  than  once  per  calendar
quarter to be effective on the first day of the calendar quarter.
"Exotic bets" and "multiple bets" shall have the meanings set forth in
section five hundred nineteen of this chapter, "super exotic bets" shall
have  the meaning set forth in subdivision four of section three hundred
one of this article and "the breaks" are hereby defined as the odd cents
over any multiple of ten for regular and multiple bets,  or  for  exotic
bets,  over  any  multiple  of fifty, or for super exotic bets, over any
multiple of one hundred calculated  on  the  basis  of  one  dollar  and
otherwise  payable  to  a patron, provided however, that effective after
October  fifteenth,  nineteen  hundred  ninety-four  breaks  are  hereby
defined  as  the odd cents over any multiple of five for payoffs greater
than one dollar five cents but less than five dollars, over any multiple
of ten for payoffs greater than five dollars but less  than  twenty-five
dollars,  over  any  multiple  of  twenty-five  for payoffs greater than
twenty-five dollars but less than two hundred fifty dollars, or over any
multiple of fifty for payoffs over two hundred fifty dollars.
a. Of the sum so retained from  on-track  pari-mutuel  betting  pools,
such  association or corporation authorized to operate in Westchester or
Nassau county: (i) shall pay to the commissioner of taxation and finance
as a reasonable tax for the privilege of conducting pari-mutuel  betting
at races run at race meetings held by such corporation or association, a
tax,  which  is hereby levied, at the rate of one-half of one percent of
all  wagers  from  total  daily  on-track  pools.  Such  association  or
corporation  shall receive credit as a reduction of the daily tax by the
state for the privilege of conducting  pari-mutuel  betting  of  amounts
equal  to  four-tenths  percent  of total daily pools resulting from the
simulcast of such  association's  or  corporation's  races  to  licensed
facilities  operated  by  regional  off-track  betting  corporations  in
accordance with section one thousand eight of  this  chapter;  provided,
however,  that  in  no event shall total daily credit exceed four-tenths
percent of the total daily pool of such association or  corporation.  An
amount  equal  to fifty percent of such credit shall be used to increase
purses; provided, however, that for any twelve-month period beginning on
April first in nineteen hundred ninety and any year thereafter, each  of
the  applicable  rates set forth above shall be increased by one-half of
one percent on all on-track bets  of  any  such  racing  association  or
corporation  that did not expend an amount equal to at least one-half of
one percent of  its  on-track  bets  during  the  immediately  preceding
calendar  year  for  enhancements  consisting of capital improvements as
defined by section three hundred nineteen of this  article,  repairs  to
its  physical  plant,  structures,  and  equipment used in its racing or
wagering operations, as certified by the commission to the  commissioner

of  taxation  and  finance  no later than eighty days after the close of
such calendar year, and five  special  events  at  each  track  in  each
calendar  year,  not  otherwise  conducted  in  the  ordinary  course of
business,  the  purpose  of  which  shall  be  to encourage, attract and
promote track attendance and  encourage  new  and  continued  patronage,
which  events  shall  be  subject  to the approval of the commission for
purposes of this  subdivision.  In  the  determination  of  the  amounts
expended  for  such  enhancements,  the  commission  shall  consider the
average of the two immediately preceding twelve-month calendar  periods.
Notwithstanding  the  foregoing no increase shall be imposed unless such
corporation or association has been afforded notice and  opportunity  to
be  heard.  The  commission  shall  promulgate  rules and regulations to
implement the provisions relating to notice and hearing.
(ii) except as otherwise provided in this paragraph an amount equal to
six and eight-tenths percent of the total pool resulting  from  on-track
regular  bets,  an  amount equal to seven and ninety-five one hundredths
percent of the total pool resulting  from  on-track  multiple  bets,  an
amount  equal  to  ten  and one-half percent of the total pool resulting
from on-track exotic bets, an  amount  equal  to  fifteen  and  one-half
percent  of  the  total  daily pool resulting from on-track super exotic
bets shall be used exclusively for purses, of which  an  amount  of  not
less  than  ninety  percent  shall  be  used  exclusively for purses for
overnight races conducted  by  such  association  or  corporation.  Such
amounts  may  be  reduced upon an application approved by the commission
and an agreement between the  licensed  harness  racing  corporation  or
association   and   the  representative  horsemen's  organization  as  a
condition to reduce the amounts of retained percentages as provided  for
in  this  section. However, of the total amount available for purses, an
amount as determined by contractual obligations between an  organization
representing at least fifty-one percent of the owners and trainers using
the  facilities  of such association or corporation for racing, training
or stabling purposes and the association or corporation, shall  be  used
for  the  administrative  purposes  of  said  organization  and for such
welfare and medical plans for regularly employed  backstretch  employees
principally   employed   at   the  facilities  of  such  corporation  or
association as provided by said organization,  provided,  however,  that
eligibility  for  benefits  in  such plans shall not be conditioned upon
membership in such organization by any employee or employer thereof, and
any denial of  eligibility  for  benefits  in  such  plans  which,  upon
investigation  and  review  by  the  commission,  is  determined to have
resulted from a person, firm, association, corporation  or  organization
knowingly  aiding  in  or  permitting  eligibility  for  benefits  being
conditioned upon membership in  such  organization  shall  subject  such
organization  to  the penalties imposed under sections three hundred ten
and three hundred twenty-one of this article but the ratio  between  the
amounts  actually  expended  for  such welfare and medical plans and the
cost actually incurred in administering such welfare and  medical  plans
for  fiscal  years  of such corporation or association, on or after July
twenty-fourth, nineteen hundred eighty-one, shall not be less  than  the
ratio  between  such  amounts  actually expended and such costs actually
incurred for the fiscal  year  immediately  prior  to  such  date.  Such
organization  shall  annually  on  or  before  July first certify to the
commission that it represents at least fifty-one percent of such  owners
and   trainers   and  provide  copies  of  such  certification  to  such
association or corporation. Any other organization claiming to represent
at least fifty-one percent of  such  owners  and  trainers  may  file  a
challenge  with  the  commission  within  fifteen  days of such original
certification. The commission shall examine such claim and may undertake

studies and conduct hearings to determine the validity  of  such  claim.
Within  sixty  days  of  receiving  such  challenge  and  based upon the
findings of such studies and hearings, the  commission  shall  render  a
decision on the validity of such claim and advise such organizations and
association  or  corporation  of its determination. Upon receipt of such
original  certification  by  such  organization,  the   association   or
corporation  shall  make  such payments to said organization and, in the
event of a challenge brought to any other  organization,  such  payments
shall  continue to be made until such time as the commission renders its
decision on such challenge; and
(iii) the balance of the retained percentage of  such  pools  and  the
balance of the breaks may be held by such association or corporation for
its  own  use  and  purposes  except  as provided in paragraph c of this
subdivision and in subdivision four of section three hundred one of this
article, provided, however, that the commission shall  report  annually,
on or before July first, to the director of the budget, the chair of the
senate  finance  committee  and the chair of the assembly ways and means
committee the extent to which such corporations  and  associations  used
such  retained  percentages  and  breakage  for operations, maintenance,
capital improvements,  advertising  and  promotion,  administration  and
general overhead and evaluate the effectiveness and make recommendations
with  respect  to  the  application  of the reduced rates of taxation as
provided for in subparagraph (i) of this paragraph in accomplishing  the
objectives stated therein. Such report shall also specify the amounts of
such retained percentages and breakage used for investments not directly
related  to racing activities and such amounts used to declare dividends
or other profit distributions, additions to capital stock, its sale  and
transfer  and  additions  to  retained earnings. Such reports shall also
include an analysis of any such agreements or proposals  to  conduct  or
otherwise expand wagers authorized under article ten of this chapter and
present  its  conclusions  with respect to the conduct of such wagering,
the nature of such proposals  and  agreements,  and  recommendations  to
ensure  the future maintenance of the intent of this article and article
ten of this chapter.
b. (i) Of the sums retained  by  any  other  licensed  harness  racing
association  or corporation other than those described in paragraph a of
this subdivision, the applicable tax rates for  regular  bets  shall  be
six-tenths  of one percent; for multiple bets shall be one and one-tenth
percent; for exotic bets shall be five and six-tenths  percent  and  for
super  exotic  bets  shall  be  seven percent, plus fifty percent of the
breaks. Effective September first, nineteen hundred ninety-four, for all
licensed harness racing associations and corporations that have  entered
into  a contract with their representative horsemen's association on and
after such date, such tax shall  be  one-half  of  one  percent  of  all
wagers, plus fifty percent of the breaks.
Provided, however, that for any twelve-month period beginning on April
first  in  nineteen  hundred ninety and any year thereafter, each of the
applicable rates set forth above shall be increased  by  one-quarter  of
one  percent  on  all  on-track  bets  of any such racing association or
corporation that did not expend an amount equal to at least one-half  of
one  percent  of  its  on-track  bets  during  the immediately preceding
calendar year for enhancements consisting  of  capital  improvements  as
defined  by  section  three hundred nineteen of this article, repairs to
its physical plant, structures, and equipment  used  in  its  racing  or
wagering  operations, as certified by the commission to the commissioner
of taxation and finance no later than eighty days  after  the  close  of
such  calendar  year,  and  five  special  events  at each track in each
calendar year,  not  otherwise  conducted  in  the  ordinary  course  of

business,  the  purpose  of  which  shall  be  to encourage, attract and
promote track attendance and  encourage  new  and  continued  patronage,
which  events  shall  be  subject  to the approval of the commission for
purposes  of  this subdivision. In this regard, expenditures by a county
agricultural society pursuant to section three hundred nineteen of  this
article  shall  be credited to the applicable harness racing association
or corporation for this purpose. In the  determination  of  the  amounts
expended   for  such  enhancements,  the  commission  may  consider  the
immediately preceding twelve-month calendar period or the average of the
two immediately preceding twelve-month calendar periods. Notwithstanding
the foregoing no increase shall be imposed unless  such  corporation  or
association  has been afforded a notice and opportunity to be heard. The
commission shall promulgate  rules  and  regulations  to  implement  the
provisions relating to notice and hearing.
Such  associations or corporations shall receive credit as a reduction
of  the  daily  tax  by  the  state  for  the  privilege  of  conducting
pari-mutuel  betting  of  amounts  equal to four-tenths percent of total
daily pools resulting  from  the  simulcast  of  such  association's  or
corporation's   races   to  licensed  facilities  operated  by  regional
off-track betting corporations in accordance with section  one  thousand
eight  of  this  chapter,  provided  however, that in no event shall the
total daily credit exceed four-tenths percent of the total daily pool of
such association or corporation which tax is hereby levied and shall  be
paid  to  the  commissioner  of taxation and finance as a reasonable tax
imposed by the state for the privilege of conducting pari-mutuel betting
at races run at race meetings held by such association  or  corporation.
The commission shall report annually, before July first, to the director
of  the  budget, the chair of the senate finance committee and the chair
of the assembly ways and  means  committee  the  extent  to  which  such
corporations   and  associations  used  such  retained  percentages  and
breakage for operations, maintenance, capital improvements,  advertising
and  promotion,  administration  and  general  overhead and evaluate the
effectiveness and make recommendations with respect to  the  application
of the reduced rates of taxation as provided for in this subparagraph in
accomplishing  the  objectives  stated  therein.  Such report shall also
specify the amounts of such retained percentages and breakage  used  for
investments  not  directly related to racing activities and such amounts
used to declare dividends or other profit  distributions,  additions  to
capital stock, its sale and transfer and additions to retained earnings.
Such  reports  shall  also include an analysis of any such agreements or
proposals to conduct or otherwise expand wagers authorized under article
ten of this chapter and present its  conclusions  with  respect  to  the
conduct  of  such wagering, the nature of such proposals and agreements,
and recommendations to ensure the future maintenance of  the  intent  of
this article.
(ii)  Of  the  sums  retained  by  such association or corporation, an
amount equal to  one  and  three-quarters  percent  of  the  total  pool
resulting  from on-track regular, multiple and exotic bets shall be used
exclusively for the purpose of increasing purses  awarded  in  overnight
races  conducted  by such association or corporation. Such amounts shall
be in addition to purse moneys otherwise provided pursuant  to  existing
contractual  obligations.  In  this  regard  an  amount  equal to twelve
percent of the total bets in super exotic pools shall be used for purses
in lieu of any such contractual obligations that might  otherwise  apply
to purses to be awarded on super exotic bets. Any portion of such amount
not  so used during any year shall be so used during the following year,
failing which such portion shall  be  payable  to  the  commissioner  of
taxation  and  finance  as  additional  tax.  In addition to the amounts

required in  this  paragraph,  fifty  percent  of  all  additional  sums
retained,  as  a result of tax reductions provided in this section after
September first, nineteen  hundred  ninety-four  to  qualified  licensed
harness  racing  associations, shall be used exclusively for purposes of
increasing  purses  awarded  in  overnight  races  conducted   by   such
association   or   corporation,   provided   that  such  association  or
corporation has entered into a written agreement with its representative
horsemen's organization on and after September first,  nineteen  hundred
ninety-four.  Notwithstanding anything contained herein to the contrary,
in a harness special betting district the amount to be used  for  purses
or  the methodology for calculating the amount to be used for purses may
be specified in a written contract between a harness racing  association
or  corporation  and  its  representative  horsemen's  association.  The
balance of the retained percentage of such pool  may  be  held  by  such
corporation or association for its own use and purposes.
(iii)  Of  the  amount  of the breaks from on-track regular, multiple,
exotic and super exotic bets such association or corporation  shall  pay
fifty  percent  to the commissioner of taxation and finance. The balance
of such breaks may be held by such association or  corporation  for  its
own use and purposes.
(iv)  The  commission  shall  as  a  condition  of  racing  require an
association authorized to operate in areas  other  than  Westchester  or
Nassau  county to withhold one percent of all purses and to pay such sum
to the horsemen's organization  representing  the  owners  and  trainers
using  the  facilities of such association which had a contract with the
association  governing  the  conditions  of  racing  on  January  first,
nineteen hundred ninety-two, as determined by the commission.
Any  other  horsemen's  organization may apply to the commission to be
approved as the qualified organization to receive  payment  of  the  one
percent  of  all  purses  by submitting to the commission proof of both,
that (i) such organization represents more than fifty-one percent of all
the  owners  and  trainers  using  the  same  facilities  and  (ii)  the
horsemen's   organization   previously  approved  as  qualified  by  the
commission does not represent fifty-one percent of all  the  owners  and
trainers  using the same facilities. If the commission is satisfied that
the documentation submitted with the application of any other horsemen's
organization is conclusive with respect to subparagraphs (i) and (ii) of
this  paragraph,  the  commission  may  approve  the  applicant  as  the
qualified recipient organization.
In  the best interests of racing, upon receipt of such an application,
the commission may direct  the  payments  to  the  previously  qualified
horsemen's  organization to continue uninterrupted, or it may direct the
payments to be withheld and placed in interest-bearing  accounts  for  a
period not to exceed ninety days, during which time the commission shall
review  and  approve  or  disapprove the application. Funds held in such
manner shall be paid to the organization approved by the commission.  In
no  event  shall the commission accept more than one such application in
any calendar year from the same horsemen's organization.
The funds authorized to be paid by  the  commission  are  to  be  used
exclusively  for  the benefit of those horsemen racing in New York state
through the administrative  purposes  of  such  qualified  organization,
benevolent  activities  on  behalf of backstretch employees, and for the
promotion of equine research.
c.  Of  the  sums  retained  by  any  harness  racing  association  or
corporation, an amount equal to one percent of the total pools resulting
from  on-track  regular, multiple and exotic bets and an amount equal to
three percent of the total pools resulting from  on-track  super  exotic

bets  shall be paid to the agriculture and New York state horse breeding
development fund.
d.  Every  harness  racing association or corporation shall pay to the
commission as a regulatory fee, which fee is hereby  levied,  six-tenths
of  one  percent  of  the total daily on-track pari-mutuel pools of such
association or corporation.
2. The state tax levied adjusted for any credits in this section shall
be paid to the  commissioner  of  taxation  and  finance,  on  the  last
business day of each month and shall cover taxes due for the period from
the  sixteenth  day  of the preceding month through the fifteenth day of
the current month provided, however, that such payments required  to  be
made  on  March  thirty-first  shall  include all taxes due and accruing
through the last full week of racing in March of the current year or  as
otherwise  determined by the commissioner, and shall be accompanied by a
report under oath showing the total of all such  contributions  together
with  such  other information as the commissioner 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 payment of
the tax shall be payable in case any tax imposed by this section is  not
paid  when  due. If the commissioner determines that any moneys received
under this section were paid in error, the commissioner  may  cause  the
same  to  be  refunded  without  interest  out  of  any moneys collected
thereunder, provided an application therefor is filed with it within one
year from the time the erroneous payment was made. Such taxes,  interest
and  penalties  when  collected, after the deduction of refunds of taxes
erroneously paid, shall be paid by the  commissioner  into  the  general
fund of the state treasury.
3.  Except as otherwise provided by law no county, city, town, village
or other political subdivision of the state may impose, levy or  collect
a  tax on admission fees or tax on admission, on bets made by patrons in
the form of purchases of pari-mutuel tickets or upon  such  tickets,  on
pari-mutuel  pools,  on breaks, on dividends or payments made to winning
bettors, or on that part of  the  pari-mutuel  pools  or  breaks  to  be
retained by harness horse racing associations or corporations under this
section.
4.  Notwithstanding  any other provisions of this chapter, there shall
be no pari-mutuel tax imposed upon  the  compensation  received  by  any
harness  racing  association  or  corporation  in  consideration for (a)
permission to have wagering conducted outside this state on races run by
such association or corporation, and (b) the simulcasting  outside  this
state  of  races run by such association or corporation, except for such
permission or such simulcasting  as  may  be  granted  to  an  off-track
betting  operator  in  the  state  of  Connecticut  by  a harness racing
association or corporation located in Nassau or Westchester county.  Any
such  association or corporation so simulcasting to an off-track betting
operator in  the  state  of  Connecticut  shall  pay  to  the  New  York
commissioner   of  taxation  and  finance  a  reasonable  tax  for  such
permission and privilege for such simulcasting, which is hereby  levied,
at  the  following  rates:  one  and one-tenth per centum of total daily
regular and multiple bets; three and one-tenth per centum of total daily
exotic bets; and three and one-half per  centum  of  total  daily  super
exotic bets.
5.  Tax  rates  in  event  of  failure  to maintain pari-mutuel racing
activity. a. Notwithstanding any other provision of this section to  the
contrary,  for  any  calendar year commencing on or after January first,
nineteen hundred eighty-nine, in which a harness racing  association  or
corporation  does  not  conduct a minimum number of pari-mutuel programs
and pari-mutuel races at its facilities equal to at least ninety percent

of  the  programs  and  races  so  conducted  during  nineteen   hundred
eighty-five or during nineteen hundred eighty-six, whichever is less, in
lieu  of  the tax rates set forth in subdivision one of this section the
applicable  pari-mutuel  tax  rates  for such association or corporation
with respect to on-track pari-mutuel  betting  pools  during  such  year
shall be as follows:
(i)  For  such  an association or corporation authorized to operate in
Westchester or Nassau county: of total daily  on-track  pools  resulting
from  regular  bets,  three  and  seventy-five hundredths percent of the
first five hundred thousand dollars comprising such pools and  five  and
twenty-five  hundredths  percent of the amount in excess of five hundred
thousand dollars, plus fifty percent  of  the  breaks;  of  total  daily
on-track  pools  resulting  from  multiple  bets,  four and seventy-five
hundredths  percent  of  the  first  three  hundred   thousand   dollars
comprising  such pools and six and twenty-five hundredths percent of the
amount in excess of three hundred thousand dollars, plus  fifty  percent
of the breaks; of total daily on-track pools resulting from exotic bets,
eight  and  seventy-five  hundredths  percent  of  the first two hundred
thousand  dollars  comprising  such  pools,  and  ten  and   twenty-five
hundredths  percent  of  the  amount  in  excess of two hundred thousand
dollars, plus fifty percent of the breaks; and of total  daily  on-track
pools  resulting  from  super  exotic  bets,  seven  percent, plus fifty
percent of the breaks; and
(ii) For any harness racing association or corporation other than  one
described in subparagraph (i) of this paragraph: of total daily on-track
pools  resulting from regular bets, one and one-half percent, plus fifty
percent of the breaks; of total  daily  on-track  pools  resulting  from
multiple  bets,  two percent, plus fifty percent of the breaks; of total
daily on-track pools  resulting  from  exotic  bets,  six  and  one-half
percent,  plus  fifty percent of the breaks; and of total daily on-track
pools resulting from  super  exotic  bets,  seven  percent,  plus  fifty
percent of the breaks.
b.   The  provisions  of  this  subdivision  shall  not  apply  to  an
association  or  corporation  for  any  calendar  year  for  which   the
commission certifies to the commissioner of taxation and finance:
(i) by December fifteenth of the year immediately preceding such year,
that  such  association  or corporation has been assigned for such year,
from the programs and races it requested, at least the minimum number of
programs and races prescribed in paragraph a of this subdivision, or, if
fewer than such number were assigned for such year, that the  assignment
of  such  lesser  number  was  for  good cause due to factors beyond the
control of such association or corporation  or  because  the  commission
found  that it would be uneconomical or impractical for such association
or corporation to be assigned the prescribed number; and
(ii) by January thirty-first of the  year  immediately  subsequent  to
such  year, that such association or corporation did conduct such number
of programs and races as were certified pursuant to subparagraph (i)  of
this paragraph, or if it failed to conduct such number that such failure
was  for  good  cause  due  to factors beyond its control or because the
commission found it uneconomical or impractical for such association  or
corporation to conduct such a number.
c.  For  any  calendar  year for which the commission does not certify
pursuant to the provisions of subparagraph (i) of paragraph  b  of  this
subdivision  with  respect  to  an  association  or corporation, the tax
imposed by this section shall be computed by substituting the provisions
of paragraph a of this subdivision for the provisions of paragraph a  or
b, whichever is applicable, of subdivision one of this section and shall
pay  the tax so computed to the commissioner of taxation and finance. In

such computation and payment, all other provisions of this section shall
apply as if the provisions of this paragraph and of paragraph a of  this
subdivision  had  been  incorporated  in  whole  in  paragraph  a  or b,
whichever is applicable, of subdivision one of this section.
d.  For  any  calendar  year for which the commission does not certify
pursuant to the provisions of subparagraph (ii) of paragraph b  of  this
subdivision  with  respect  to  an  association  or corporation, the tax
required to be paid hereunder for  such  year  shall  be  equal  to  the
difference  between  the  tax  imposed  pursuant  to  the  provisions of
paragraph a of this subdivision and the  tax  imposed  pursuant  to  the
provisions  of paragraph a or b, whichever is applicable, of subdivision
one of this section, less one-half of such difference in recognition  of
purses that were required to be paid, plus an additional amount equal to
ten percent of such tax in the event of a willful failure to comply with
the  provisions  of subparagraph (ii) of paragraph b of this subdivision
and such association or corporation shall pay the tax so computed to the
commissioner of taxation and finance on or before March fifteenth of the
following year. Notwithstanding the provisions of this  subdivision,  in
the event that upon appeal from the determination of the commission that
the  certification  provided in paragraph b of this subdivision will not
be made, it is finally determined that the commission erred  in  failing
to  so  certify  and  that  any  moneys  received by the commissioner of
taxation and finance under paragraph c of this subdivision were paid  in
error, the same shall be refunded at the rate of interest of six percent
per annum. Payment of such tax due, or the anticipation of such payment,
shall  not  affect the determination of purses in the year in which such
tax arises or in the year in which such payment is made nor  shall  such
payment   in  any  other  manner  be  considered  in  any  statutory  or
contractual calculation of purse obligations.
e. Written notice of the certification of the commission  pursuant  to
the  provisions of paragraph b of this subdivision shall be given by the
commission to the applicable association or  corporation  by  the  dates
therein   specified.   In   like   manner,   written  notice  that  such
certification will not be made shall be given by the commission  to  the
commissioner  of  taxation and finance and the applicable association or
corporation by such dates.