Section 112. 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 state racing and wagering board, 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
  state racing and wagering board 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  racing  and
  wagering board on the first business day of each month. Payment shall be
  accompanied  by  a  report,  under oath, showing such information as the
  board 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 board
  determines that any fees received by it under this subdivision were paid
  in error, the board may cause the same to be refunded  without  interest
  out  of any monies collected hereunder, provided an application therefor
  is filed with the board within one year  from  the  time  the  erroneous
  payment is made.
    2.  The  board  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 board, after such examination, any such  report  is  incorrect,  the
  board  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 board 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 board shall pay into the racing regulation account,  under  the
  joint  custody of the comptroller and the board, 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 state racing and wagering board  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  division  of
  the budget or his or her duly designated official.