California Business And Professions Code Section 19616.51

Notwithstanding any other provision of law, if the total amount paid to the state as license fees by racing associations and fairs pursuant to this chapter is less than forty million dollars ($40,000,000) in any calendar year, beginning January 1, 2001, and thereafter, all associations and fairs that conducted live racing during the year of the shortfall shall remit to the state, on a pro rata basis according to the amount paid as license fees by each association or fair, the amount necessary to bring the total amount paid to the state as license fees to forty million dollars ($40,000,000). The amounts due under this section, if any, shall be paid from the amount available for commissions, purses, and breeder awards, and shall be paid to the board prior to March 1 of the year following the year of the shortfall.