New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1602
Definitions
§ 1602. Definitions. As used in this article:
# 1.
"Lottery" means the lottery operated by the state pursuant to this article.
# 2.
"Division": (a) means the division of the lottery, as established within the New York state gaming commission; and (b) for the purposes of section sixteen hundred seventeen-a of this article, the term "division of the lottery" or "division" means the "division of gaming" as created pursuant to section one hundred two of the racing, pari-mutuel wagering and breeding law.
# 3.
"Commissioner" means the commissioner of taxation and finance or his or her duly appointed delegate.
# 4.
"Commission" means the New York state gaming commission.
# 5.
"Director" means the director of the division of the lottery, except for purposes of paragraph four of subsection c of section one thousand six hundred thirteen and sections one thousand six hundred fourteen and one thousand six hundred fifteen of this chapter the term "director" shall mean the "commission".
# 6.
"Video lottery gaming" means any lottery game played on a video lottery terminal that issues electronic tickets, allows multiple players to participate in the same game and determines winners to a material degree upon the element of chance, notwithstanding that the skill of a player may influence such player's chance of winning a game. Video lottery gaming may include elements of player interaction after a player receives an initial chance.
Source: view the official text
In this article (25 sections)
- 1600 · Short title
- 1601 · Statement of purpose
- 1602 · Definitions
- 1603 · Division of the lottery
- 1604 · Powers and duties of the division
- 1604-A · Posting of signs to assist compulsive gamblers
- 1605 · Lottery sales agents and other licensees
- 1606 · Authorization of lottery sales agents
- 1607 · Suspension and revocation of licenses
- 1608 · Other statutes not applicable
- 1609 · Lottery tickets
- 1610 · Sales to certain persons prohibited
- 1611 · Delivery of funds; designation of banks
- 1612 · Disposition of revenues
- 1613 · Certification of prize winners; payment of prizes
- 1613-A · Crediting of lottery prizes against past-due support
- 1613-B · Crediting of lottery prizes against public assistance benefits
- 1613-C · Crediting of lottery prizes against liabilities for taxes…
- 1614 · Unclaimed and abandoned prize money
- 1615 · Fiscal year of lottery, reporting requirements and fiscal…
- 1616 · Continuation of licenses
- 1617 · Joint, multi-jurisdiction, and out-of-state lottery
- 1617-A · Video lottery gaming
- 1618 · Special drawings
- 1620 · Request for proposals required