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N.Y. PML Law § 239

This is the official text of N.Y. PML Law § 239, part of New York’s PML Law — part of the compiled statutory law of New York, published by the state as "PML Law." Browse the sections below, each linked to its official government source.

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Books and records of pari-mutuel betting

Official statutory 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

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.