§ 527. Disposition of off-track pools; state tax. Each regional\ncorporation conducting off-track betting shall distribute all sums\ndeposited in any pari-mutuel pool through such corporation to the\nholders of winning tickets therein, providing such tickets be presented\nfor payment prior to April first of the year following the year of their\npurchase, less an amount that it shall retain at the same rate\nestablished by the track accepting wagers from each such regional\ncorporation.\n 1. The disposition of the retained commission from pools resulting\nfrom regular, multiple or exotic bets, as the case may be, whether\nplaced on races run within a region or outside a region, conducted by\nracing corporations, harness racing associations or corporations,\nquarter horse racing associations or corporations or races run outside\nthe state shall be governed by the tables in paragraphs a and b of this\nsubdivision. The rate denominated "state tax" shall represent the rate\nof a reasonable tax imposed upon the retained commission for the\nprivilege of conducting off-track pari-mutuel betting, which tax is\nhereby levied and shall be payable in the manner set forth in this\nsection. Each off-track betting corporation shall pay to the commission\nas a regulatory fee, which fee is hereby levied, six-tenths of one\npercent of the total daily pools of such corporation. Each corporation\nshall also pay twenty percent of the breaks derived from bets on harness\nraces and fifty percent of the breaks derived from bets on all other\nraces to the agriculture and New York State horse breeding and\ndevelopment fund and to the thoroughbred breeding and development fund,\nthe total of such payments to be apportioned fifty percent to each such\nfund. For the purposes of this section, the New York city, Suffolk,\nNassau, and the Catskill regions shall constitute a single region and\nany thoroughbred track located within the Capital District region shall\nbe deemed to be within such single region. A "regional meeting" shall\nrefer to either harness or thoroughbred meetings, or both, except that a\nfranchised corporation shall not be a regional track for the purpose of\nreceiving distributions from bets on thoroughbred races conducted by a\nthoroughbred track in the Catskill region conducting a mixed meeting.\nWith the exception of a harness racing association or corporation first\nlicensed to conduct pari-mutuel wagering at a track located in Tioga,\nSaratoga or Westchester county after January first, two thousand five,\nracing corporations first licensed to conduct pari-mutuel racing after\nJanuary first, nineteen hundred eighty-six or a harness racing\nassociation or corporation first licensed to conduct pari-mutuel\nwagering at a track located in Genesee County after January first, two\nthousand five, and quarter horse tracks shall not be "regional tracks";\nif there is more than one harness track within a region, such tracks\nshall evenly divide payments made pursuant to the tables in paragraphs a\nand b of this subdivision when neither track is running. In the event a\ntrack elects to reduce its retained percentage from any or all of its\npari-mutuel pools, the payments to the track holding the race and the\nregional track required by paragraphs a and b of this subdivision shall\nbe reduced in proportion to such reduction. Nothing in this section\nshall be construed to authorize the conduct of off-track betting\ncontrary to the provisions of section five hundred twenty-three of this\narticle.\n a. Regular and multiple bets:\n Track\n holding Regional State\n race track tax\nPools on races run by:\nFranchised corporations:\n in region;..................... 3.50 N/A .30\n out-region, during a regional\n meeting;....................... 1.00 2.50 .30\n out-region, no regional\
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