reglab/statecodes huggingface dataset:
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 5-A - Off-Track Pari-Mutuel Betting › 528 - Agreements Involving Other States.

§  528.  Agreements involving other states. 1. The commission shall be
  empowered  to  conclude  agreements  with  another  state  or  a  racing
  corporation  or  association  in  another  state, as the case may be, on
  behalf of any or all regional corporations for the purpose of conducting
  off-track betting on races run in another state, subject  to  the  other
  provisions of this article.
2.  No  regional  corporation shall conclude such an agreement without
  the express approval of the commission, which shall be withheld  upon  a
  finding  that  such  agreement would be contrary to the purposes of this
  article or upon the commission's determination to act directly, pursuant
  to this section.
3. Subdivisions one and two of this section shall apply in like manner
  to any agreements with another  state  or  any  agency,  subdivision  or
  entity  thereof  concerning  off-track  pari-mutuel betting conducted in
  another state on races run in this state. No franchised corporation, nor
  any racing corporation or association licensed by the  commission  shall
  enter into such an agreement without the commission's express approval.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 5-A - Off-Track Pari-Mutuel Betting › 529 - Unclaimed Winnings and Refunds.

§  529.  Unclaimed  winnings and refunds. The commission shall require
  each regional  corporation  to  establish  a  non-escrowed  account  for
  payment  of  outstanding  winning  tickets and for payment of refunds to
  ticket holders entitled thereto under the rules of the commission.
1.  All  tickets  must  be  presented  for  payment  to  the  regional
  corporation  from  which  purchased  prior  to  April  first of the year
  following the year of purchase.
2. Ninety-five percent  of  the  balance  of  such  account  remaining
  unclaimed  as  of the last day of February of such year shall be paid to
  the department of taxation and finance by March fifteenth. On or  before
  April  tenth  of  each  year  the  balance of such account and any other
  unclaimed amounts received in the course of conducting off-track betting
  shall be paid by such corporation to  the  department  of  taxation  and
  finance.  A  penalty  of  five  percent  and interest at the rate of one
  percent per month from the due date  to  the  date  of  payment  of  the
  unclaimed  balance  due  March fifteenth or April tenth, as the case may
  be, shall be payable in case such balance is not  paid  when  due.  Such
  amounts,  interest  and  penalties  when  collected by the department of
  taxation and finance shall be deposited into the  general  fund  of  the
  state treasury.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 5-A - Off-Track Pari-Mutuel Betting › 530 - Job Security for Track Employees.

§  530.  Job  security  for  track  employees.  Plans  of operation of
  regional off-track betting corporations shall include provision for  job
  security  for employees of racetracks within each region compatible with
  and in furtherance of the objectives of this article and subject to  the
  approval  of  the  commission.  Job  security  agreements  that  may  be
  concluded  from  time  to  time  after  July  first,  nineteen   hundred
  seventy-three between track employee organizations and the New York city
  off-track  betting  corporation  or any other regional off-track betting
  corporation shall be subject to the approval of the commission and  when
  approved  shall  be  deemed  a  part  of  the  plan of operation of such
  corporation and any other regional corporation; provided, however,  that
  nothing  in this article or any other provision of this chapter shall be
  construed to require or empower the commission to abrogate job  security
  agreements  between  the New York city off-track betting corporation and
  any track employee organization,  in  effect  on  July  first,  nineteen
  hundred  seventy-three  and  any  such contracts shall be deemed to be a
  part of the plan of operation of such corporation.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 5-A - Off-Track Pari-Mutuel Betting › 531 - Reduction of Local Admissions Taxes as a Pre-Condition of Off-Track Betting.

§  531.  Reduction  of  local  admissions  taxes as a pre-condition of
  off-track betting. 1. Notwithstanding article eight of this chapter  and
  subdivision  twenty-four  of  section  sixty-four  of  the  town law, no
  locally imposed taxes on admissions to harness or running races shall be
  in the aggregate more than three percent of such admissions on and after
  the first  day  that  off-track  pari-mutuel  betting  is  conducted  or
  continues  to  be  conducted  in  such  locality  imposing  the tax by a
  regional corporation, pursuant to  this  article,  established  for  the
  region in which such races are conducted.
2.  A regional corporation, except for such corporations consisting of
  only one participating county or one city, shall annually reimburse  any
  city  or  town  within  such  region for any reduction in admissions tax
  revenues equal to the difference between such revenues for:
a. the twelve months immediately preceding the reduction  required  by
  this section, and
b.  each twelve-month period subsequent to July thirty-first, nineteen
  hundred seventy-eight.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 601 - Declaration of Policy and Statement of Purposes.

§  601.  Declaration of policy and statement of purposes. It is hereby
  found, determined and declared:
1. That the New York  state  off-track  pari-mutuel  betting  law  was
  created by a chapter of the laws of nineteen hundred seventy;
2.  That  the New York state off-track pari-mutuel betting commission,
  established by such law, was authorized  to  approve  the  operation  of
  off-track  pari-mutuel betting systems by public benefit corporations in
  participating municipalities;
3. That the operation of an off-track pari-mutuel betting system by  a
  public  benefit  corporation  in  New  York city, in accordance with the
  provision of the New York state off-track pari-mutuel  betting  law,  is
  deemed to be a matter of state concern and a public purpose which cannot
  be adequately attained except by the powers of government, and that such
  public  benefit corporation in the exercise of the powers conferred upon
  it by this article, will perform a governmental function.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 602 - Definitions.

§ 602. Definitions. As used in this article, the following terms shall
  mean and include:
1. "Administrative code." The administrative code of the city.
2. "Board." The board of directors of the corporation as such board is
  constituted pursuant to section six hundred three of this article.
3.  "Bonds"  and "notes." Bonds and notes respectively, authorized and
  issued by the corporation pursuant to this article.
4. "Branch office." An establishment maintained and  operated  by  the
  corporation,  where  off-track,  pari-mutuel  bets on horse races may be
  placed in accordance with the terms and conditions of this  article  and
  the regulations promulgated pursuant thereto.
5. "Charter." The New York city charter.
6. "City." The city of New York.
8.  "Corporation."  The  New  York  city off-track betting corporation
  established by section six hundred three of this article.
9. "Cost of corporation's functions." All costs and expenses  incurred
  by  the  corporation in connection with the performance of the functions
  of the corporation, including, but not limited to, operating expenses of
  the corporation, the cost of acquiring, constructing or equipping branch
  offices and other  facilities  and  premises  of  the  corporation,  and
  interest  and  principal  on  bonds,  notes  or other obligations of the
  corporation issued to finance the acquisition, construction or equipment
  of such offices, facilities or premises.
10. "Commissioner of finance." The  commissioner  of  finance  of  the
  city.
11. "Mayor." The mayor of the city.
12. "State." The state of New York.
13.  "Track."  The  grounds  or enclosure within which horse races are
  conducted by any person, corporation or association lawfully  authorized
  to hold such races.
14. "Site selection board." The site selection board shall be composed
  of  the commissioner of general services, the chief executive officer of
  the urban development corporation, the director of the division  of  the
  budget,  and  a  designee of the mayor of the city of New York; and with
  respect to a branch office located wholly or partly within a borough, of
  the city, the president or presidents of  the  borough  or  boroughs  in
  which the proposed site is located.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 605 - Policing of Off-Track Betting.

§ 605. Policing of off-track betting. 1. The corporation shall, at its
  own expense, provide such policing as may be necessary to preserve order
  in  branch  offices and other facilities and premises of the corporation
  and enforce the provisions of this article and the rules and regulations
  promulgated pursuant thereto.
2.  Such  policing  shall  be  provided  through  employees   of   the
  corporation  designated  as:  (i)  special  patrol officer by the police
  commissioner of the city and  serving  pursuant  to  the  provisions  of
  section  14-106  of  the administrative code of the city of New York, or
  (ii) special police officers designated  in  a  manner  consistent  with
  section  five  hundred  four  of  this chapter. When so designated, such
  special patrol officers or special police officers shall, in the  branch
  offices and the other facilities and premises of the corporation, and in
  the areas within five hundred feet therefrom:
a.  Be  empowered  to  perform  all functions and to enforce all laws,
  rules and regulations mentioned in subdivision one of this section and
b. Possess all of the powers  and  discharge  all  of  the  duties  of
  regular members of the police force of the city.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 606 - Personnel Administration; Pension, Retirement and Other Benefits.

§   606.  Personnel  administration;  pension,  retirement  and  other
  benefits.  1. For the purposes of this section, all employees of the New
  York city off-track betting corporation on or after the  effective  date
  of  the  chapter  of  the  laws of two thousand eight which amended this
  section shall remain employees of such corporation after such  effective
  date.
2.  The  corporation  shall  administer  its personnel pursuant to the
  civil service law and the rules and regulations promulgated  thereunder,
  and classification and compensation schedules of the state department of
  civil  service,  and  all  other  applicable  provisions of general laws
  relating to civil service administration. The corporation  shall  retain
  all  personnel, payroll and associated employee records and shall ensure
  that the New York city employees' retirement system has access  to  such
  records   for   retirement  purposes  consistent  with  current  records
  retention requirements.
3. Any officer or employee of the corporation who heretofore  acquired
  or  shall  hereafter acquire such position status by transfer and who at
  the time of such transfer was a member of the New York  city  employees'
  retirement  system  shall,  with  respect  to  such  retirement  system,
  continue to have the rights, privileges, obligations  and  status  which
  would  have  applied  to  him  if he had continued to hold the office or
  position which entitled him to such membership prior to  such  transfer.
  Employment  by  the  corporation  shall  constitute city-service for the
  purposes of chapter one of title thirteen of the administrative code  of
  the city of New York.
4.  All  employees  and  officers  of  the  corporation  in classes or
  positions whose incumbents, in equivalent classes or  positions  of  the
  city,  are eligible, as of the effective date hereof, to participate in,
  and receive benefits  from  any  city  authorized  health  insurance  or
  welfare  benefit  program,  shall  be  eligible  to  participate in, and
  receive benefits from any  such  health  insurance  or  welfare  benefit
  program;  provided,  however,  that  the corporation shall reimburse the
  city or its  designee  for  the  actual  cost  of  benefits  under  this
  subdivision.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 609 - Contracts of Corporation.

§  609.  Contracts  of  corporation.  1.  The  corporation  shall  let
  contracts for construction or any other work, including  the  furnishing
  of  materials  or  supplies  incident  thereto,  and  contracts  for the
  purchase or procurement of equipment, materials or supplies: (i) in  the
  manner  provided by law with respect to the letting of such contracts by
  the state, except that where the estimated expense of  a  contract  does
  not  exceed  ten  thousand  dollars,  such  contract may be entered into
  without public letting, provided however,  that  where  the  corporation
  determines  with  respect  to  any  contract that it would not be in the
  public interest to comply with this section and the  office  of  general
  services,  concurs  in  such  determination, then it may enter into such
  contract without public letting as authorized; or  (ii)  in  the  manner
  provided   in  section  five  hundred  seven  of  this  chapter,  if  in
  conjunction with one or more regional off-track betting corporations.
2. The corporation  may  make  rules  and  regulations  governing  the
  qualifications  of  bidders entering into such a contract where the cost
  of such a contract exceeds ten thousand  dollars.  The  bidding  may  be
  restricted  to  those  who  shall have qualified prior to the receipt of
  bids according to standards fixed by the corporation; provided, however,
  that notice or notices for the submission  of  qualifications  shall  be
  published  in  the  state  register  and in an appropriate trade journal
  published in the state, at least once, not less than ten days  prior  to
  the date fixed for the filing of qualifications.
3.  It  shall be a misdemeanor for a director of the corporation or an
  officer, agent,  executive  or  other  employee  retained,  employed  or
  appointed  by  the  corporation  to  be in any manner or way interested,
  directly or indirectly, as principal, surety or otherwise in a contract,
  the expense or consideration whereof is payable  out  of  funds  of  the
  corporation. The corporation shall be subject to procurement lobbying as
  provided   in   sections  one  hundred  thirty-nine-j  and  one  hundred
  thirty-nine-k of the state finance law.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 609-A - Capital Acquisition Fund.

§  609-a.  Capital  acquisition  fund.  The corporation may create and
establish a capital acquisition fund for the purpose  of  financing  the
acquisition,   construction  or  equipping  of  offices,  facilities  or
premises of the corporation. Such capital acquisition fund shall consist
of (i) the amounts specified pursuant to subdivision three-a of  section
five hundred thirty-two of this chapter; and (ii) contributions from the
corporation's  pari-mutuel  wagering  pools,  subject  to  the following
limitations:
(1) no contribution shall exceed the amount  of  one  percent  of  the
total   pari-mutuel   wagering  pools  for  the  quarter  in  which  the
contribution is made;
(2) no contribution shall reduce the amount of quarterly net revenues,
exclusive of surcharge revenues, to an amount less than fifty percent of
such net revenues; and
(3) the balance of the fund shall not exceed the lesser of one percent
of total pari-mutuel wagering pools for the previous  twelve  months  or
the  undepreciated  value  of  the corporation's offices, facilities and
premises.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 610 - Moneys of Corporation.

§  610.  Moneys  of  corporation.  1. The monetary transactions of the
  corporation and the keeping of its books and accounts shall be under the
  supervision of the director of the division of the budget. The chair  of
  the  commission may at any time request and shall be provided for review
  such books and accounts.
2. All moneys due the city pursuant to article five-A of this  chapter
  shall be paid to the New York city comptroller.
3. The state comptroller and his legally authorized representative are
  authorized  to  examine  the  accounts  and  books  of  the corporation,
  including its receipts, disbursements, contracts, leases, sinking funds,
  investments and any other records and papers relating to  its  financial
  standing.
4. The corporation shall have power, notwithstanding the provisions of
  this section, to contract with the holders of any of its bonds as to the
  custody,  collection,  securing, investment and payment of any moneys of
  the corporation or any moneys held in trust or otherwise for the payment
  of bonds in any way to secure bonds, and to carry out any such  contract
  notwithstanding that such contract may be inconsistent with the previous
  provisions of this section.
5.  Moneys  held  in trust or otherwise for the payment of bonds or in
  any way to secure bonds and deposits of such moneys may  be  secured  in
  the  same  manner  as moneys of the corporation, and all banks and trust
  companies are authorized to give such security for such deposits.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 613 - Agreement of the State.

§ 613. Agreement of the state. The state does pledge to and agree with
  the  holders  of any and all bonds and notes of the corporation that the
  state will not authorize any officer or agency of government, other than
  the corporation, or any private person, to conduct off-track betting  in
  the  city  on  horse  races, nor in any manner limit or alter the rights
  hereby vested in the corporation to fulfill the terms of any  agreements
  made with the said holders, or in any way impair the rights and remedies
  of  such  holders  until the bonds and notes, together with the interest
  thereon, interest on any unpaid installments of interest, and all  costs
  and expenses in connection with any action or proceeding by or on behalf
  of  such  holders,  are  fully  met and discharged.   The corporation is
  authorized to include this pledge and agreement  of  the  state  in  any
  agreement with the holders of such bonds or notes.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 614 - State and City Not Liable on Bonds and Notes.

§  614. State and city not liable on bonds and notes. The bonds, notes
  or other obligations of the corporation shall not be a  debt  of  either
  the  state  or  the  city,  and  neither the state nor the city shall be
  liable thereon, nor shall they be payable out of any  funds  other  than
  those of the corporation.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 617 - Exemption From Taxation.

§  617.  Exemption  from  taxation.  1. The moneys and property of the
  corporation  and  any  property  under  its  jurisdiction,  control   or
  supervision,  and  all  of its activities and operations shall be exempt
  from taxation.
2. The state covenants with the purchasers of and with all  subsequent
  holders  and  transferees  of  bonds and notes issued by the corporation
  pursuant to this article, in consideration  of  the  acceptance  of  and
  payment  for the said bonds and notes, that the said bonds and notes and
  the income therefrom, and all moneys, funds and revenue pledged  to  pay
  or  secure the payment of such bonds and notes shall at all time be free
  from taxation, except for estate and gift taxes and taxes on transfers.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 618 - Notice of Claim; Action Against Corporation.

§ 618. Notice of claim; action against corporation. 1. In every action
  against  the  corporation  for damages, for injuries to real or personal
  property, or for the destruction thereof, or for personal injuries,  the
  complaint  shall  contain  an  allegation that at least thirty days have
  elapsed since notice of claim was presented to the corporation and  that
  the  corporation  has  neglected  or  refused  to  make an adjustment or
  payment thereof for thirty days after such presentment.
2. The notice of claim shall be in writing, sworn to by or  on  behalf
  of the claimant, and shall set forth:
a.  The  name  and  post  office  address of each claimant, and of his
  attorney if any;
b. The nature of the claim;
c. The time when, the place where and the manner in  which  the  claim
  arose; and
d.  The  items of damage or injuries claimed to have been sustained so
  far as then practicable to determine.
3. The notice shall be served on the corporation by delivering a  copy
  thereof,  in duplicate, personally or by registered mail, to an officer,
  director or to any other agent authorized by appointment to receive such
  service.
4. The corporation may require any person presenting  a  claim  to  be
  sworn  before a person authorized by the laws of the state to administer
  oaths, and when so sworn, to answer orally as to any facts  relative  to
  the claim.
5.    Except  in  an  action for wrongful death, an action against the
  corporation shall not be commenced more than one year  and  ninety  days
  after  the  cause  of  action  thereof  shall have accrued, nor unless a
  notice of claim as required in subdivisions one and two of this  section
  and  served as set forth in subdivision three of this section shall have
  been served upon the corporation within ninety days after such cause  of
  action  shall  have  accrued.  An  action  against  the  corporation for
  wrongful death shall be commenced in accordance with the notice of claim
  and time limitation provisions of title eleven of article  nine  of  the
  public authorities law.
6.  All  actions  against  the corporation of whatever nature shall be
  brought and the place of trial shall be in the county within the city in
  which the cause of action arose, or if it arose outside of the city,  in
  the  county  of  New  York.  In  no  event  shall  an action against the
  corporation be brought or the trial be held in the small claims part  of
  the New York city civil court.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 620 - Bonds and Notes as Legal Investments.

§  620.  Bonds  and notes as legal investments. The bonds and notes of
  the corporation are hereby made securities in which all public  officers
  and   bodies   of  this  state  and  all  municipalities  and  municipal
  subdivisions,  all  insurance  companies  and  associations,  and  other
  persons  carrying  on  an  insurance business, all banks, bankers, trust
  companies, savings banks and savings associations, including savings and
  loan associations, building and loan associations, investment  companies
  and  other  persons  carrying on a banking business, all administrators,
  guardians, executors, trustees and  other  fiduciaries,  and  all  other
  persons  whatsoever who are now or may hereafter be authorized to invest
  in bonds or in other obligations of the state, may properly and  legally
  invest funds, including capital, in their control or belonging to them.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 621 - Annual and Special Reports.

§  621.  Annual  and  special  reports. Within one hundred twenty days
  after the end of the fiscal  year  of  the  corporation,  the  directors
  thereof  shall  submit  to the governor, the legislature, the commission
  and the state comptroller a complete and detailed report setting forth:
1. Its operations and accomplishments during such fiscal year;
2. Its receipts and expenditures during such fiscal year in accordance
  with categories or classifications established by  the  corporation  for
  its own operating and capital outlay purposes;
3. Its assets and liabilities at the end of such fiscal year including
  a  schedule  of  its bonds, notes or other obligations and the status of
  reserves, depreciation, special, sinking or other funds;
4. Details of branch offices being planned or in the process of  being
  constructed  or  otherwise established and branch offices that have been
  constructed or established;
5.  Such  other  information  relating  to  the  operations   of   the
  corporation as shall be requested by any party receiving such report.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 622 - Separability.

§  622.  Separability.  If  any  section,  provision  or  part of this
  article, or the application thereof to any person or circumstances shall
  be held invalid by any court of competent  jurisdiction,  the  remainder
  thereof  or  the  application  of such section, provision or part to any
  other person or circumstances shall not be affected thereby.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 623 - Inconsistent Provisions of Other Laws Superseded.

§  623.  Inconsistent  provisions of other laws superseded. Insofar as
  the provisions of this article are inconsistent with the  provisions  of
  any other law, general, special or local, the provisions of this article
  shall be controlling.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 6 - New York City Off-Track Betting Corporation › 624 - Termination of the Corporation.

§  624.  Termination  of  the  corporation.  The  corporation  and its
  corporate existence shall continue until terminated  by  law;  provided,
  however,  that  no such law shall take effect so long as the corporation
  shall  have  bonds,  notes  or  other  obligations   outstanding.   Upon
  termination  of  the  existence  of  the  corporation all of its rights,
  property, assets and funds shall thereupon vest in and be  possessed  by
  the state.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 7 - Equine Research › 701 - Research Fund Created.

§  701.  Research  fund  created.  A  fund for the promotion of equine
  research is hereby created in the New York state veterinary  college  at
  Cornell,  as  a  regents  approved veterinary college facility of a land
  grant university within this state. The fund is  hereby  designated  the
  "Harry  M. Zweig memorial fund" for equine research in honor of the late
  Harry M. Zweig, D.V.M. The monetary assets of the fund shall be used for
  equine research conducted by the state veterinary college.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 7 - Equine Research › 702 - Committee.

§ 702. Committee. The Harry M. Zweig memorial fund for equine research
  committee is established for the purpose of administering the funds. The
  committee  shall consist of not less than nine and not more than fifteen
  members including but not limited to:
1. the chair of the commission, or his or her designee;
2. the dean of New York state veterinary college at Cornell, or his or
  her designee;
3. a member or the executive director of the agriculture and New  York
  state horse breeding development fund to be nominated by such fund;
4.  a  member  or  the  executive  director  of  the  New  York  state
  thoroughbred breeding and development fund to be nominated by such fund;
  and
5. other bona fide residents of the state who have a  cogent  interest
  in  the racing and breeding industry in the state of which at least five
  shall be New York breeders, owners, trainers or veterinarians in  equine
  practice.
The  committee  as so constituted pursuant to rules and regulations of
  the commission is hereby continued, and shall establish its own  by-laws
  which  will  include  a  system  for  electing  its own officers and for
  perpetuating its membership, providing for the  terms  of  its  members,
  their  replacement and succession, and such other administrative details
  as it deems necessary to effectuate the purposes of  this  article.  The
  commission  shall  review  such  by-laws and amendments thereto prior to
  their implementation.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 7 - Equine Research › 703 - Finances of Fund.

§  703.  Finances  of  fund.  1.  Two  percent  of all moneys accruing
  respectively to the  agriculture  and  New  York  state  horse  breeding
  development  fund  and  the  New  York  state  thoroughbred breeding and
  development fund, for the purpose of conducting equine  research,  shall
  be  deposited by such funds in a special interest bearing account, title
  to which shall be in New York state veterinary college  at  Cornell  and
  control  over  which  shall  be in the committee subject to audit by the
  state comptroller. Withdrawals from such accounts  shall  be  made  only
  upon the authorization of the committee and the signatures of two of the
  committee's   members   as  designated  by  the  committee.  All  moneys
  transferred by such funds to special  accounts  pursuant  to  rules  and
  regulations  of  the commission, prior to the date on which this article
  shall have become law,  shall  be  deemed  to  have  been  deposited  as
  provided  in  this  subdivision.  Moneys  accrued  subsequently shall be
  deposited monthly within one month of their accrual by  such  funds  and
  notice thereof shall be forwarded to the committee and the commission.
2.  On  or  before  January  first  and July first, of each subsequent
  calendar year, such  funds  shall  provide  to  the  committee  and  the
  commission a certified statement of amounts then deposited to the credit
  of the committee and a projection of funds to be deposited to the credit
  of such committee for the subsequent six-month period.
3.  Upon  the authorization through a resolution by the committee, the
  fund may acquire moneys by the acceptance of conditional gifts,  grants,
  devises  or  bequests given in furtherance of the mission of the fund to
  the extent that any such gift, grant, devise, or bequest is in the  form
  of  cash, securities, or other form of personal property that is readily
  convertible to cash, and only if the condition of the gift is that it be
  used for the unrestricted purpose of equine research. The fund  may  not
  accept  a  conditional  gift, grant, devise, or bequest if the condition
  would require the fund to  undertake  to  acquire  property,  construct,
  alter,  or  renovate any real property, or alter or suspend the research
  that the fund is already conducting or supporting. All  moneys  accepted
  shall be deposited into a segregated account subject to the requirements
  and  conditions  of  subdivision  one  of  this  section. The fund shall
  provide notice of the acceptance of such moneys to the commission.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 7 - Equine Research › 704 - Research Proposals.

§  704.  Research proposals. 1. The committee shall consider the need,
  priority and potential success  of  research  proposals  in  determining
  those  bearing the most potential benefit to the equine industry in this
  state.
2. Individuals and institutions eligible for research grants from such
  funds shall submit to the committee their proposals for the  conduct  of
  research projects to be supported by such grants.
3.  Each  such  proposal  shall  include a complete description of the
  proposed  project,  a  detailed  budget  for  the  same,  the  personnel
  conducting  the  project,  and  a  time schedule for the project with an
  explanation of any contingencies included in the description.
4. The committee shall cause all  such  proposals  to  be  transmitted
  within five days of receipt, to the commission.
5.  The  committee  may, in its discretion, cause such proposals to be
  reviewed by one or more experts in the field or related research and may
  approve, disapprove or recommend changes to such projects.
6. The committee's approval, disapproval and/or  recommendations  with
  regard to each proposal or its adoption of a budget shall be sent to the
  commission.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 7 - Equine Research › 705 - Research Grants.

§  705.  Research  grants.  1.  Upon  approval  of  a  proposal by the
  committee,  the  committee  shall  then   enter   into   a   contractual
  relationship  with the applicant for the research grant within the limit
  of  the  funds  available  therefor  and  subject   to   the   following
  limitations:
a.  All  grants  so  provided  shall  be  used  for the direct cost of
  approved projects and shall not be  used  to  supplant  funds  otherwise
  available  to  the  applicant  or  to  the  institution  with  which the
  applicant is affiliated, or for the general  cost  recoveries  that  are
  rightfully the prior obligation of the institution to which the research
  grant is made.
b.  No  funds  shall  be expended for the acquisition, construction or
  renovation of capital facilities without specific prior written approval
  by the committee.
c. Payments shall be made upon certified  vouchers  submitted  to  the
  committee, prepared in a format satisfactory to the committee.
2. Copies of grant contracts shall be furnished to the commission, and
  each of the funds named in section seven hundred three of this article.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 801 - Authority of Counties, Towns and Cities to Impose Tax on Admissions to Harness Horse Race Meetings.

§  801.  Authority  of  counties,  towns  and  cities to impose tax on
  admissions to  harness  horse  race  meetings.  1.  Notwithstanding  the
  provisions of any other general, special or local law:
a.  Any  county,  except  a  county  wholly  within  a city, is hereby
  authorized and empowered to adopt and  amend  local  laws  imposing,  in
  accordance  with  the provisions of this article, a tax on admissions to
  harness horse race meetings conducted in such county; and
b. Any city having a population in excess of one hundred  thousand  is
  hereby  authorized and empowered to adopt and amend local laws imposing,
  in accordance with the provisions of this article, a tax  on  admissions
  to harness horse race meetings conducted in such city; and
c.  Any  city  having  a population of one hundred thousand or less is
  hereby authorized and empowered to adopt and amend local laws  imposing,
  in  accordance  with the provisions of this article, a tax on admissions
  to harness horse race meetings conducted wholly or partly in such  city;
  and
d.  A town is hereby authorized and empowered to adopt and amend local
  laws imposing in accordance with the provisions of this article,  a  tax
  on  admissions  to  pari-mutuel harness horse race meetings conducted in
  such towns where the site and  facilities  of  the  harness  horse  race
  meetings are leased from a tax exempt organization.
2.  For the purposes of this section, the term "admissions" shall mean
  the admission charge required to be paid by patrons for admission  to  a
  harness  race  meeting  including any charge required to be paid by such
  patrons for admission to  the  clubhouse  or  other  special  facilities
  within  the  race meeting grounds or enclosure at which the harness race
  meeting is conducted.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 803 - Administration and Enforcement.

§  803. Administration and enforcement. Any local law adopted pursuant
  to this article, 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;
  and
9. 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.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 804 - Review; Assessment of Additional Tax.

§  804.  Review; assessment of additional tax. 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 ninety days after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding shall not be instituted 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, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.
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  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 ninety days after the giving  of  the  notice  of  such
  denial,  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 petitioner will pay all costs and charges which may
  accrue in the prosecution of such proceeding.
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.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 805 - Meetings Exempted From Tax.

§  805.  Meetings  exempted  from  tax. The provisions of this article
  shall not apply to a harness horse race meeting conducted by any  state,
  county or other agricultural association except as provided in paragraph
  d of subdivision one of section eight hundred one of this chapter.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 806 - Authority of Counties and Cities to Impose Tax on Admissions at Running Horse Race Meetings.

§ 806. Authority of counties and cities to impose tax on admissions at
  running  horse  race  meetings. 1. Notwithstanding the provisions of any
  other general, special or local law:
a. Any county, except  a  county  wholly  within  a  city,  is  hereby
  authorized  and  empowered  to  adopt  and amend local laws imposing, in
  accordance with the provisions of this article, a tax on  admissions  to
  running horse race meetings conducted wholly within such county; and
b.  Any  city  having  a population in excess of one million is hereby
  authorized and empowered to adopt and  amend  local  laws  imposing,  in
  accordance  with  the provisions of this article, a tax on admissions to
  running horse race meetings conducted wholly within such city.
2. Where the race meeting grounds or  enclosure  is  situated  in  two
  counties,  one  of  which  is  wholly within a city, such city is hereby
  authorized and empowered to adopt and  amend  local  laws  imposing,  in
  accordance  with  the provisions of this article, a tax on admissions to
  running horse race meetings conducted at or in such race meeting grounds
  or enclosure. In the event  the  city  shall  fail  to  adopt  by  March
  twenty-sixth, nineteen hundred fifty-two, a local law imposing such tax,
  then such county outside such city is authorized and empowered to impose
  such tax.
3.  For the purposes of this section, the term "admissions" shall mean
  the admission charge required to be paid by patrons for admission  to  a
  running  race  meeting, including any charge required to be paid by such
  patrons for admission to  the  clubhouse  or  other  special  facilities
  within  the  race meeting grounds or enclosure at which the running race
  meeting is conducted.
2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 8 - Local Tax on Admissions › 807 - Amount of Tax; Liability on Failure to Collect.

§  807.  Amount of tax; liability on failure to collect. Any local law
  adopted pursuant to section eight hundred  six  of  this  chapter  shall
  require  every  corporation  or association holding a running horse race
  meeting to collect in addition to the admission price of tickets sold or
  otherwise disposed of to patrons for admission, for  each  such  meeting
  held  by such corporation or association, a tax not in excess of fifteen
  per centum of such admission price. In case of failure to  collect  such
  tax  the  same  shall  be  imposed  upon  the corporation or association
  holding such meeting.
2023 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;
  and
9.  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.
2023 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.