New York PML Code § 301

General powers of commission; harness racing defined; super exotic bet defined, authorized
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§ 301. General powers of commission; harness racing defined; super\nexotic bet defined, authorized. 1. Pursuant to the provisions of\nsections two hundred twenty-two through seven hundred five of this\nchapter, the commission shall have power to supervise generally all\nharness race meetings in this state at which pari-mutuel betting is\nconducted. The commission may adopt rules and regulations not\ninconsistent with sections two hundred twenty-two through seven hundred\nfive of this chapter to carry into effect its purposes and provisions\nand to prevent circumvention or evasion thereof. In order that the rules\nof harness horse racing may be uniform throughout the United States, the\ncommission may adopt the rules and regulations of the United States\nTrotting Association, in whole or in part, and may adopt such other or\ndifferent rules as the commission deems necessary to carry into effect\nthe purposes and provisions of sections two hundred twenty-two through\nseven hundred five of this chapter.\n  2. Without limiting the generality of the foregoing, and in addition\nto its other powers:\n  a. The commission shall prescribe rules and regulations for\neffectually preventing the use of improper devices, the administration\nof drugs or stimulants or other improper acts for the purpose of\naffecting the speed of harness horses in races in which they are about\nto participate.\n  b. The rules of the commission shall also provide that all winning\npari-mutuel tickets must be presented for payment before April first of\nthe year following the year of their purchase and failure to present any\nsuch ticket within the prescribed period of time shall constitute a\nwaiver of the right to participate in the award or dividend.\n  c. The commission shall have power in its discretion, consistent with\nthe powers of department of taxation and finance, to prescribe uniform\nmethods of keeping accounts, records and books to be observed by\nassociations or corporations licensed under the provisions of this\narticle or by any association or corporation that owns stock in, or\nshares in the profits, or participates in the management or affairs of,\nsuch licensed association or corporation, or by any person, firm,\nassociation or corporation holding any concession, right or privilege to\nperform any service or sell any article at any track at which\npari-mutuel harness racing meets are conducted. The commission may also\nin its discretion, consistent with the powers of the state tax\ncommission, prescribe by order forms of accounts, records and memoranda\nto be kept by such persons, firms, associations or corporations. The\ncommission shall have power to visit, investigate, and place expert\naccountants, or such other persons as it may deem necessary, in the\noffices, tracks or other places of business of any such person, firm,\nassociation or corporation for the purpose of seeing that the provisions\nof sections two hundred twenty-two through seven hundred five of this\nchapter and the rules and regulations issued by the commission\nthereunder are strictly complied with. Such persons, firms, associations\nor corporations shall annually file with the commission, on such date as\nthe commission shall prescribe, a report showing their financial\ncondition and financial transactions during the fiscal year, including a\nbalance sheet and a profit and loss statement, verified by the oath of\nat least two of its principal officers, if it be an association or\ncorporation having officers, and by one or more of the owners or\nproprietors thereof if not an association or corporation. The report\nshall be in such form and contain such other matters as the commission\nmay determine from time to time to be necessary to disclose accurately\nthe financial condition and operation of such persons, firms,\nassociations or corporations during the preceding fiscal year. The\ncommission may for good cause shown grant a reasonable extension of time\nfor the filing 

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