§ 1018. Distribution. Notwithstanding any other provision of this
chapter, for the period July twenty-fifth, two thousand one through
September eighth, two thousand twenty-three, when a franchised
corporation is conducting a race meeting within the state at Saratoga
Race Course, every off-track betting corporation branch office and every
simulcasting facility licensed in accordance with section one thousand
seven (that has entered into a written agreement with such facility's
representative horsemen's organization as approved by the commission),
one thousand eight or one thousand nine of this article shall be
authorized to accept wagers and display the live simulcast signal from
thoroughbred tracks located in another state, provided that such
facility shall accept wagers on races run at all in-state thoroughbred
tracks which are conducting racing programs subject to the following
provisions; provided, however, no such written agreement shall be
required of a franchised corporation licensed in accordance with section
one thousand seven of this article.

Every facility authorized to accept wagers on out-of-state tracks
shall distribute all sums deposited in any pari-mutuel pool to the
holder of winning tickets therein, provided such tickets are presented
for payment prior to April first of the year following the year of their
purchase, the retention rates and breaks shall be as prescribed by
another state or country pursuant to section nine hundred five of this
chapter.

1. Of the sums so retained, the applicable tax rates shall be as set
forth in this paragraph plus fifty percent of the breaks; provided,
however, fifty percent of the breaks accruing from an off-track betting
corporation licensed in accordance with section one thousand eight of
this article and from simulcast theatres licensed in accordance with
section one thousand nine of this article, shall be paid to the
agriculture and New York state horse breeding and development fund.

2. a. Of the sums so retained, one-half of one percent of all wagers
shall be paid to the New York state thoroughbred breeding and
development fund, except that of the sums so retained on such wagers at
licensed harness tracks, one-half of one percent shall be paid to the
agriculture and New York state horse breeding and development fund.

b. Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation shall pay to the
commission as a regulatory fee, which fee is hereby levied, six-tenths
of one percent of all wagering pools.

3. Distribution of wagers placed on out-of-state thoroughbred tracks
at facilities licensed in accordance with section one thousand eight or
one thousand nine of this article.

The following percentages of the sums so retained on days when a
franchised corporation is conducting a meeting within the state

Regular Multiple Exotic Super exotic

bets bets bets bets
State tax .25 .25 .25 .25
Non-franchised Thoroughbred

racing corporation .50 .50 .50 .50
Non-franchised Thoroughbred

racing corporation

payments to purses .50 .50 .50 .50
Franchised corporation 3.25 3.25 3.25 3.25
Franchised corporation

payments to purses 3.25 3.25 3.25 3.25

4. Payments to purses as required pursuant to this subdivision shall
be paid to the thoroughbred racing corporation to be used exclusively
for the purpose of increasing purses, including stakes, premiums and
prizes.

5. For wagers placed on an out-of-state track at a franchised
corporation the state tax shall be one-quarter of one percent of all
wagers and three and one-quarter of one percent shall be utilized by a
franchised corporation exclusively for the purpose of increasing purses,
including stakes, premiums and prizes identified to sums retained for
each type of on-track wager.

6. The following percentages of the distribution of wagers placed on
out-of-state thoroughbred tracks at facilities licensed in accordance
with section one thousand seven of this article. Of the sums so retained
on days when a franchised corporation is conducting a meeting within the
state

Regular Multiple Exotic Super exotic

bets bets bets bets
State tax .25 .25 .25 .25
Non-franchised Thoroughbred

racing corporation .50 .50 .50 .50
Non-franchised Thoroughbred

racing corporation

payments to purses .50 .50 .50 .50
Franchised corporation 2 2 2 2
Franchised corporation

payments to purses 2 2 2 2