New York § 239 Books and records of pari-mutuel betting

New York Statutes

§ 239 — Books and records of pari-mutuel betting

New York § 239

Law PMLRacing, Pari-Mutuel Wagering and Breeding Law

Art. 2Thoroughbred Racing and Breeding

This text of New York § 239 (Books and records of pari-mutuel betting) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 239 (2026).

Text

  § 239. Books and records of pari-mutuel betting. Every corporation or\nassociation conducting a horse race meeting at which pari-mutuel betting\non the races run at such meeting is authorized shall keep its books and\nrecords so as to clearly show by a separate record the total amount of\nmoney contributed to every pari-mutuel pool, including daily double\npools, if any. The department of taxation and finance or its duly\nauthorized representatives shall at all reasonable times have access to\nall such books and records for the purpose of examining and checking the\nsame and ascertaining whether or not the proper amount or amounts due to\nthe state are being paid by such licensed or franchised corporation.\n

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§ 239. Books and records of pari-mutuel betting. Every corporation or\nassociation conducting a horse race meeting at which pari-mutuel betting\non the races run at such meeting is authorized shall keep its books and\nrecords so as to clearly show by a separate record the total amount of\nmoney contributed to every pari-mutuel pool, including daily double\npools, if any. The department of taxation and finance or its duly\nauthorized representatives shall at all reasonable times have access to\nall such books and records for the purpose of examining and checking the\nsame and ascertaining whether or not the proper amount or amounts due to\nthe state are being paid by such licensed or franchised corporation.\n