All statements of partnerships, of sales with contingencies, of leases of designation of managing owner, or of arrangements, shall declare the name of the managing owner; or when a partnership is the managing owner, the name of the managing partner who shall be the only person to whom winnings are payable (which must be the name of the nominator), in whose name the horse will run and with whom rests the power of entry.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4026.4