Legislation

§ 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. Beginning January
first, two thousand twenty-seven, an amount as determined by the
commission to support the standardbred total carbon dioxide on-track
drug testing program outlined in section nine hundred two-a of this
chapter shall be added to such fee upon every standardbred 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.