Section 1018. Distribution

Notwithstanding any other provision of this
  chapter, for the period July  twenty-fifth,  two  thousand  one  through
  September  eighth,  two  thousand nine, when a franchised corporation is
  conducting a race meeting within the  state  at  Saratoga  Race  Course,
  every off-track betting corporation branch office and every simulcasting
  facility  licensed  in  accordance with section one thousand seven (that
  has entered into a written agreement with such facility's representative
  horsemen's organization as approved by the board), one thousand eight or
  one thousand nine of this article shall be authorized to  accept  wagers
  and  display  the live simulcast signal from thoroughbred tracks located
  in another state, provided that such facility  shall  accept  wagers  on
  races  run  at  all  in-state  thoroughbred  tracks which are conducting
  racing programs subject to the following provisions; provided,  however,
  no  such written agreement shall be required of a franchised corporation
  licensed in accordance with section one thousand seven of this article.
    Every facility authorized to  accept  wagers  on  out-of-state  tracks
  shall  distribute  all  sums  deposited  in  any pari-mutuel pool to the
  holder of winning tickets therein, provided such tickets  are  presented
  for payment prior to April first of the year following the year of their
  purchase,  the  retention  rates  and  breaks  shall be as prescribed by
  another state or country pursuant to section nine hundred five  of  this
  chapter.
    1.  Of  the sums so retained, the applicable tax rates shall be as set
  forth in this paragraph plus fifty  percent  of  the  breaks;  provided,
  however,  fifty percent of the breaks accruing from an off-track betting
  corporation licensed in accordance with section one  thousand  eight  of
  this  article  and  from  simulcast theatres licensed in accordance with
  section one thousand  nine  of  this  article,  shall  be  paid  to  the
  agriculture and New York state horse breeding and development fund.
    2.  a.  Of  the  sums  so  retained, one-half of one per centum of all
  wagers shall be paid to the New York  state  thoroughbred  breeding  and
  development  fund, except that of the sums so retained on such wagers at
  licensed harness tracks, one-half of one per centum shall be paid to the
  agriculture and New York state horse breeding and development fund.
    b. Any thoroughbred racing corporation or harness  racing  association
  or  corporation or off-track betting corporation shall pay to the racing
  and wagering board as a regulatory fee,  which  fee  is  hereby  levied,
  fifty hundredths of one percent of all wagering pools.
    3.  Distribution  of wagers placed on out-of-state thoroughbred tracks
  at facilities licensed in accordance with section one thousand eight  or
  one thousand nine of this article.
    The  following  percentages  of  the  sums  so retained on days when a
  franchised corporation is conducting a meeting within the state
 
                                  Regular   Multiple   Exotic   Super exotic
                                    bets      bets      bets        bets
  State tax                         .25       .25       .25         .25
 
  Non-franchised Thoroughbred
    racing corporation              .50       .50       .50         .50
 
  Non-franchised Thoroughbred
    racing corporation
    payments to purses              .50       .50       .50         .50
 
  Franchised corporation           3.25      3.25      3.25        3.25
 
  Franchised corporation

    payments to purses             3.25      3.25      3.25        3.25
    4.  Payments  to purses as required pursuant to this subdivision shall
  be paid to the thoroughbred racing corporation to  be  used  exclusively
  for  the  purpose  of  increasing purses, including stakes, premiums and
  prizes.
    5. For  wagers  placed  on  an  out-of-state  track  at  a  franchised
  corporation  the  state  tax  shall be one-quarter of one percent of all
  wagers and three and one-quarter of one percent shall be utilized  by  a
  franchised corporation exclusively for the purpose of increasing purses,
  including  stakes,  premiums  and prizes identified to sums retained for
  each type of on-track wager.
    6. The following percentages of the distribution of wagers  placed  on
  out-of-state  thoroughbred  tracks  at facilities licensed in accordance
  with section one thousand seven of this article. Of the sums so retained
  on days when a franchised corporation is conducting a meeting within the
  state
 
                                  Regular   Multiple   Exotic   Super exotic
                                    bets      bets      bets        bets
  State tax                         .25       .25       .25         .25
 
  Non-franchised Thoroughbred
    racing corporation              .50       .50       .50         .50
 
  Non-franchised Thoroughbred
    racing corporation
    payments to purses              .50       .50       .50         .50
 
  Franchised corporation           2         2         2           2
 
  Franchised corporation
    payments to purses             2         2         2           2