Section 301. General powers of state racing and wagering board; harness racing defined; super exotic bet defined, authorized

1. Pursuant to the
  provisions of sections two hundred twenty-two through seven hundred five
  of this chapter, the state racing and wagering board shall have power to
  supervise generally all harness race meetings in  this  state  at  which
  pari-mutuel  betting  is  conducted.  The  board  may  adopt  rules  and
  regulations  not  inconsistent  with  sections  two  hundred  twenty-two
  through  seven  hundred  five  of  this chapter to carry into effect its
  purposes and provisions and to prevent circumvention or evasion thereof.
  In order  that  the  rules  of  harness  horse  racing  may  be  uniform
  throughout  the  United  States,  the  board  may  adopt  the  rules and
  regulations of the United States Trotting Association, in  whole  or  in
  part,  and may adopt such other or different rules as it deems necessary
  to carry into effect the purposes and provisions of sections two hundred
  twenty-two through seven hundred five of this chapter.
    2. Without limiting the generality of the foregoing, and  in  addition
  to its other powers:
    a.  The  state  racing  and  wagering  board shall prescribe rules and
  regulations for effectually preventing the use of improper devices,  the
  administration  of  drugs  or  stimulants or other improper acts for the
  purpose of affecting the speed of harness horses in races in which  they
  are about to participate.
    b.  The  rules  of  the  board  shall  also  provide  that all winning
  pari-mutuel tickets must be presented for payment before April first  of
  the year following the year of their purchase and failure to present any
  such  ticket  within  the  prescribed  period of time shall constitute a
  waiver of the right to participate in the award or dividend.
    c. The board shall have power in its discretion, consistent  with  the
  powers  of  the  state  tax  commission, to prescribe uniform methods of
  keeping accounts, records and books to be observed  by  associations  or
  corporations  licensed  under  the  provisions of this article or by any
  association or corporation  which  owns  stock  in,  or  shares  in  the
  profits,  or participates in the management or affairs of, such licensed
  association or corporation, or  by  any  person,  firm,  association  or
  corporation  holding  any  concession, right or privilege to perform any
  service or sell any article at any track at  which  pari-mutuel  harness
  racing  meets  are  conducted.  The  board  may  also in its discretion,
  consistent with the powers of the state  tax  commission,  prescribe  by
  order  forms  of  accounts,  records  and  memoranda  to be kept by such
  persons, firms, associations or corporations. The board shall have power
  to visit, investigate, and  place  expert  accountants,  or  such  other
  persons as it may deem necessary, in the offices, tracks or other places
  of business of any such person, firm, association or corporation for the
  purpose of seeing that the provisions of sections two hundred twenty-two
  through seven hundred five of this chapter and the rules and regulations
  issued by the board thereunder are strictly complied with. Such persons,
  firms,  associations or corporations shall annually file with the board,
  on such date as the  board  shall  prescribe,  a  report  showing  their
  financial  condition  and financial transactions during the fiscal year,
  including a balance sheet and a profit and loss statement,  verified  by
  the  oath  of  at  least  two  of  its  principal  officers, if it be an
  association or corporation having officers, and by one or  more  of  the
  owners  or proprietors thereof if not an association or corporation. The
  report shall be in such form and contain such other matters as the board
  may determine from time to time to be necessary to  disclose  accurately
  the   financial   condition   and  operation  of  such  persons,  firms,
  associations or corporations during the preceding fiscal year. The board

  may for good cause shown grant a reasonable extension of  time  for  the
  filing of any such report.
    3.  The  term "racing", as used in this article, shall be construed to
  mean only horse racing in which the horses participating  are  harnessed
  to a sulky, carriage, or similar vehicle, and shall not include any form
  of  horse  racing  in  which  the  horses participating are mounted by a
  jockey.
    4. The term "super exotic bet" or "super exotic  wager",  as  used  in
  this  chapter,  shall  mean a single bet or wager on six or more horses,
  evidenced by a single ticket and representing an interest in  a  betting
  pool  hereby  authorized to be conducted by licensed racing associations
  or corporations or regional off-track betting corporations  pursuant  to
  rules and regulations of the state racing and wagering board. Such rules
  and  regulations  shall  provide  the manner in which winning tickets in
  such pool shall be determined and may provide that a portion only of the
  amounts otherwise available to winners of such pools be paid to  holders
  of  consolation tickets combining the most winning horses as provided in
  such rules and regulations and that the  balance  of  amounts  otherwise
  available  to winners from such pool be carried forward and deposited in
  any subsequent super exotic pools. Such rules and regulations shall also
  provide that an amount not to exceed six per centum of the total  wagers
  in  each  super  exotic pool may be used or accumulated to reimburse any
  such association or corporation conducting such pool  for  the  cost  of
  assuring  an  advertised  winning  pay-out  for  winning wagers or for a
  capital improvement  fund  or  to  reimburse  any  such  association  or
  corporation  for  amounts  it  has  contributed to the amounts otherwise
  available for winning wagers to  increase  the  pay-out  therefor.  Such
  rules  and  regulations  may  further  provide  that  all of the amounts
  available for  winning  tickets  and  accumulations  therefor  shall  be
  distributed  periodically  to  holders  of  tickets  combining  the most
  winners in a pool conducted upon a date specified by the board  and,  in
  any  event,  shall  provide  for  complete  disposition  of  all amounts
  available for winning tickets and accumulations therefor before the  end
  of the licensed meet during which such super exotic pools are conducted.
  Notwithstanding  the  foregoing  or  any  other  provisions  of law, all
  distributions, taxes and regulatory fees on super exotic bets  shall  be
  distributed  as though the bet were an exotic bet, except that a balance
  may be retained and deposited in subsequent pools.
    5. The board shall  have  the  power  to  issue  licenses  to  western
  regional  off-track  betting  corporation  or  to  a  subsidiary of said
  western regional  off-track  betting  corporation  for  the  purpose  of
  conducting harness race meetings at Batavia Downs race track and to make
  capital  improvements  to  said  track,  provided  that such corporation
  otherwise meets the terms and conditions for licensure as provided under
  this article. Notwithstanding the provisions of articles five and five-a
  of this chapter, said corporation shall be deemed to be a harness racing
  corporation with respect to pari-mutuel wagering conducted at said track
  pursuant to this chapter, except that net  revenues  derived  from  such
  pari-mutuel  wagering  shall  be  distributed  among  the  counties that
  participate in such corporation on the basis of population,  as  defined
  as the total population in each participating county shown by the latest
  preceding  decennial  federal  census completed and published as a final
  population count by the United States bureau of the census preceding the
  commencement of the calendar year in which such distribution  is  to  be
  made.