1802 – Criminal Tax Fraud in the Fifth Degree.
§ 1802. Criminal tax fraud in the fifth degree. A person commits criminal tax fraud in the fifth degree when he or she commits a tax fraud act. Criminal tax fraud in the fifth degree is a class A misdemeanor.
1620 – Request for Proposals Required.
§ 1620. Request for proposals required. a. In the event that the division determines to implement any on-line lottery game whether known as “Quick Draw” or by any other name, the division shall not acquire, whether by purchase, lease or otherwise, any equipment or services for the purpose of such game, except pursuant to a […]
1700 – Voluntary Disclosure and Compliance Program.
§ 1700. Voluntary disclosure and compliance program. 1. Notwithstanding the provisions of any other law to the contrary, there is hereby established a voluntary disclosure and compliance program, as described in this section, to be administered by the commissioner, for all eligible taxpayers as described in this section, owing any tax imposed or previously imposed […]
1701 – Financial Institution Data Match System for State Tax Collection Purposes.
§ 1701. Financial institution data match system for state tax collection purposes. 1. Definitions. As used in this section: * (a) “Debt” means past-due tax liabilities, including unpaid tax, interest, and penalty, that the commissioner is required by law to collect and that have become fixed and final such that the taxpayer no longer has […]
1616 – Continuation of Licenses.
§ 1616. Continuation of licenses. All licenses issued by the commissioner to lottery sales agents prior to the effective date of this act shall continue in effect by their terms and subject to the general jurisdiction of the division.
1703 – Information Returns Relating to Payments Made in Settlement of Payment Card and Third Party Network Transactions.
§ 1703. Information returns relating to payments made in settlement of payment card and third party network transactions. 1. (a) Every payment settlement entity, third party settlement organization, electronic payment facilitator or other third party acting on behalf of a payment settlement entity, all as defined in section 6050W of the internal revenue code and […]
1617 – Joint, Multi-Jurisdiction, and Out-of-State Lottery.
§ 1617. Joint, multi-jurisdiction, and out-of-state lottery. The director may enter into an agreement with a government-authorized group of one or more other jurisdictions providing for the operation and administration of a joint, multi-jurisdiction, and out-of-state lottery. Such a joint, multi-jurisdiction, and out-of-state lottery game or games may include a combined drawing, a combined prize […]
1800 – Definitions.
§ 1800. Definitions.–(a) As used in this article, the term “person” shall include, but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. (b) As used in this article, the term “person” shall also include an officer, employee or agent of a corporation; a […]
1617-A – Video Lottery Gaming.
§ 1617-a. Video lottery gaming. a. The gaming commission is hereby authorized to license, pursuant to rules and regulations to be promulgated by the gaming commission, the operation of video lottery gaming at; (1) Aqueduct, Monticello, Yonkers, Finger Lakes, and Vernon Downs racetracks; (2) any other racetrack licensed pursuant to article three of the racing, […]
1801 – Tax Fraud Acts.
§ 1801. Tax fraud acts. (a) As used in this article, “tax fraud act” means willfully engaging in an act or acts or willfully causing another to engage in an act or acts pursuant to which a person: (1) fails to make, render, sign, certify, or file any return or report required under this chapter […]