§ 452. Imposition of tax. 1. On and after October first, nineteen hundred ninety-nine, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any professional or amateur boxing, sparring or wrestling match or exhibition in this state. Such tax shall be imposed on such gross receipts, exclusive […]
§ 453. Payment of tax. 1. In the case of gross receipts from broadcasting rights, such tax shall be paid to the commissioner of taxation and finance or to employees or officers of the state athletic commission acting as agents of the commissioner of taxation and finance and shall be accompanied by a return in […]
§ 454. Agents of the commissioner of taxation and finance. Employees and officers of the state athletic commission shall act as agents of the commissioner of taxation and finance in collecting the tax due under this article. The state athletic commission shall deposit all funds collected pursuant to this article and shall follow such procedures […]
§ 455. Receipts exempted from tax. 1. The gross receipts from any sparring, boxing or wrestling match or exhibition conducted under the supervision or the control of the New York state national guard or naval militia where all of the contestants are members of the active militia shall not be subject to the tax imposed […]
§ 456. Practice and procedure. The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed under this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in […]
