The Board of Horse Racing program is responsible for:
1) Regulating the live and simulcast horse racing industry;
2) Ensuring compliance by approximately 3,500 licensees with state laws and board rules;
3) Licensing all racing personnel, establishing race dates for various communities, and establishing veterinary practices and standards in connection with horse racing meets;
4) Auditing, supervising and conducting investigations related to the pari-mutuel racing system in Montana. The program work is mandated in Title 2, Chapter 15, and Title 23, Chapter 4, MCA.
The Board of Horse Racing is funded with state special revenue derived from a 1 percent tax on gross receipts from pari-mutuel betting. For simulcast facilities, the tax is the greater of 1 percent of gross betting receipts or the actual cost to the board for regulating the meet.