N.Y. Comp. Codes R. & Regs. tit. 9 § 5315.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 5315.3 - Gross gaming revenue tax

(a) The tax, as prescribed in section 1351 of the Racing, Pari-Mutuel Wagering and Breeding Law, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. All gross gaming taxes are the responsibility of, and shall be paid by, the gaming facility licensee.

(b) All weekly gross gaming revenue tax reports filed with the commission shall reflect all gross gaming revenue received by the gaming facility licensee for the period of the return.

(c) When the commission finds that the gaming facility licensee is required to pay additional taxes or finds that the gaming facility licensee is entitled to a refund of taxes, it shall report its findings, and the legal basis upon which the findings are made.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 5315.3

Adopted New York State Register November 16, 2016/Volume XXXVIII, Issue 46, eff. 11/16/2016