§ 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. 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.