reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1556 - Procedural Provisions.

§  1556. Procedural provisions. The provisions of article twenty-seven
  of this chapter shall apply to the provisions of  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  full  into  this
  article and had expressly referred to the tax under this article, except
  to  the  extent  that  any  such provision is either inconsistent with a
  provision of this article or is not relevant to this article.
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1557 - Deposit and Disposition of Revenue.

§  1557.  Deposit  and disposition of revenue. All taxes, interest and
  penalties collected or received by  the  commissioner  of  taxation  and
  finance  under  this article shall be deposited and disposed of pursuant
  to the provisions of section one hundred seventy-one-a of this chapter.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1561 - Imposition of Tax.

§ 1561. Imposition of tax. Notwithstanding any other provisions of law
  to  the contrary, any designated community, acting through its governing
  body, is hereby authorized and empowered to adopt a local  law  imposing
  in  such  designated community a tax on each conveyance of real property
  or  interest  therein  where  the  consideration  exceeds  five  hundred
  dollars,  at  a  rate of up to two percent of the consideration for such
  conveyance; any such local law shall fix the rate of such tax. Provided,
  however, any such local law imposing, repealing or reimposing  such  tax
  shall   be  subject  to  a  mandatory  referendum  pursuant  to  section
  twenty-three of the municipal home rule law. Such local law  shall  only
  be  submitted  for  the  approval  of the electors at a November general
  election. In addition to the filings required pursuant to article  three
  of  the  municipal  home rule law, the local law shall be filed with the
  commissioner within  twenty  days  of  its  approval  by  the  electors.
  Notwithstanding  the foregoing, prior to adoption of such local law, the
  designated  community  must  establish  a  community  preservation  fund
  pursuant  to  section  six-s of the general municipal law. Revenues from
  such tax shall be deposited in such fund and may be used solely for  the
  purposes  of  such  fund.  Such  local law shall apply to any conveyance
  occurring on or after the first day of a month to be designated by  such
  governing body, which is not less than sixty days after the enactment of
  such local law, but shall not apply to conveyances made on or after such
  date  pursuant  to  binding written contracts entered into prior to such
  date, provided that the date of execution of such contract is  confirmed
  by  independent  evidence such as the recording of the contract, payment
  of a deposit or other facts  and  circumstances  as  determined  by  the
  treasurer.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1562 - Payment of Tax.

§  1562.  Payment  of  tax.  1.  The  real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of  this  chapter. The treasurer shall prescribe the form of
  return, the information which it shall contain,  and  the  documentation
  that  shall  accompany  the  return. Such form shall be identical to the
  real estate transfer tax return required to be filed pursuant to section
  fourteen hundred nine of this chapter, except that the  treasurer  shall
  adapt  said  form  to  reflect  the  provisions in this chapter that are
  inconsistent, different, or in addition to  the  provisions  of  article
  thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns
  required to be filed pursuant to this section  shall  be  preserved  for
  three  years  and  thereafter  until such treasurer or recording officer
  orders them to be destroyed.
3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  required in this section.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1563 - Liability for Tax.

§  1563.  Liability  for tax. 1. The real estate transfer tax shall be
  paid by the buyer.
2. For the purpose of the proper administration of this article and to
  prevent evasion of the tax hereby imposed, it shall be presumed that all
  conveyances are taxable. Where the consideration includes property other
  than money, it shall be presumed that  the  consideration  is  the  fair
  market   value   of   the  real  property  or  interest  therein.  These
  presumptions shall prevail until the contrary is proven, and the  burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1565 - Credit.

§  1565. Credit. A buyer shall be allowed a credit against the tax due
  on a conveyance of real property to the extent  tax  was  paid  by  such
  buyer on a prior creation of a leasehold of all or a portion of the same
  real  property  or  on the granting of an option or contract to purchase
  all or a portion of the same real property by such  buyer.  Such  credit
  shall  be  computed  by  multiplying the tax paid on the creation of the
  leasehold or on the granting of the option or contract  by  a  fraction,
  the numerator of which is the value of the consideration used to compute
  such  tax  paid  which  is not yet due to such seller on the date of the
  subsequent conveyance (and which such seller will  not  be  entitled  to
  receive  after  such  date),  and  the denominator of which is the total
  value of the consideration used to compute such tax paid.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1567 - Designation of Agents.

§  1567.  Designation  of  agents.  The  treasurer  is  authorized  to
  designate the recording officer to act as his or her agent for  purposes
  of  collecting  the  tax authorized by this article. The treasurer shall
  provide for the manner in which such person may be designated as his  or
  her  agent  subject  to such terms and conditions as the treasurer shall
  prescribe. The real estate transfer tax shall be paid to such  agent  as
  provided in section fifteen hundred sixty-two of this article.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1568 - Liability of Recording Officer.

§  1568. Liability of recording officer. A recording officer shall not
  be liable for any inaccuracy in the amount of tax  imposed  pursuant  to
  this  article  that  he  or she shall collect so long as he or she shall
  compute and collect such tax on the amount of consideration or the value
  of the interest conveyed as such amounts are provided to him or  her  by
  the person paying the tax.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1568-A - Refunds.

§  1568-a.  Refunds.  Whenever  the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article were paid in error, he or she may cause such moneys to
  be refunded pursuant to such  requirements  he  or  she  may  prescribe,
  provided  that  any  application  for  such  refund  is  filed  with the
  treasurer within two years from the date the erroneous payment was made.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1570 - Judicial Review.

§  1570.  Judicial review. 1. Any final determination of the amount of
  any tax payable under section fifteen hundred sixty-two of this  article
  shall  be reviewable for error, illegality or unconstitutionality or any
  other reason whatsoever by a proceeding under article  seventy-eight  of
  the  civil practice law and rules if application therefor is made to the
  supreme court within four months after the giving of the notice of  such
  final  determination,  provided, however, that any such proceeding under
  article seventy-eight of the civil practice law and rules shall  not  be
  instituted  unless (a) the amount of any tax sought to be reviewed, with
  such interest and penalties thereon as may be provided for by local  law
  shall  be first deposited and there is filed an undertaking, issued by a
  surety company  authorized  to  transact  business  in  this  state  and
  approved  by  the  state  superintendent  of  financial  services  as to
  solvency and responsibility, in such amount as a justice of the  supreme
  court  shall  approve to the effect that if such proceeding be dismissed
  or the tax confirmed the petitioner will pay all costs and charges which
  may accrue in the prosecution of such proceeding or (b) at the option of
  the petitioner, such undertaking may be in a sum sufficient to cover the
  taxes, interest and penalties stated in  such  determination,  plus  the
  costs  and charges which may accrue against it in the prosecution of the
  proceeding, in which event the petitioner shall not be required  to  pay
  such  taxes,  interest  or  penalties  as  a  condition precedent to the
  application.
2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally  or  unconstitutionally  assessed or collected and application
  for the refund or revision  thereof  duly  made  to  the  proper  fiscal
  officer  or  officers,  and  such  officer or officers shall have made a
  determination denying such refund or revision, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules; provided, however, that (a) such  proceeding  is
  instituted  within  four  months  after the giving of the notice of such
  denial, (b) a final determination of tax due was  not  previously  made,
  and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or
  officers in such amount and with such  sureties  as  a  justice  of  the
  supreme  court  shall  approve  to the effect that if such proceeding be
  dismissed or the tax confirmed, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1571 - Apportionment.

§   1571.  Apportionment.  A  local  law  adopted  by  any  designated
  community, pursuant to this article,  shall  provide  for  a  method  of
  apportionment  for  determining  the amount of tax due whenever the real
  property  or  interest  therein  is  situated  within  and  without  the
  designated community.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1572 - Miscellaneous.

§   1572.  Miscellaneous.  A  local  law  adopted  by  any  designated
  community, pursuant to this article, may contain such  other  provisions
  as   the   designated   community   deems   necessary   for  the  proper
  administration of the tax imposed pursuant to  this  article,  including
  provisions  concerning  the  determination  of  tax,  the  imposition of
  interest on underpayments and overpayments and the imposition  of  civil
  penalties.    Such  provisions  shall  be identical to the corresponding
  provisions of the real estate transfer tax imposed by article thirty-one
  of this chapter, so far as such provisions can be made applicable to the
  tax imposed pursuant to this article.
2023 New York Laws › TAX - Tax › Article 33-B - Tax on Real Estate Tranfers in Towns › 1573 - Returns to Be Confidential.

§  1573.  Returns  to  be  confidential.  1. Except in accordance with
  proper judicial order or as otherwise  provided  by  law,  it  shall  be
  unlawful  for  the treasurer or any officer or employee of the county or
  designated community, including any person engaged  or  retained  on  an
  independent  contract  basis, to divulge or make known in any manner the
  particulars set forth or disclosed in any return required under a  local
  law enacted pursuant to this article. Provided, however, that nothing in
  this section shall prohibit the recording officer from making a notation
  on  an  instrument  effecting  a conveyance indicating the amount of tax
  paid.  No recorded instrument effecting a conveyance shall be considered
  a return for purposes of this section.
2. The officers charged with the custody of such returns shall not  be
  required  to  produce  any  of them or evidence of anything contained in
  them in any action or proceeding in any court, except on behalf  of  the
  county or designated community in any action or proceeding involving the
  collection  of  a  tax  due  under  a local law enacted pursuant to this
  article to which such county or designated community is a  party,  or  a
  claimant,  or  on  behalf of any party to any action or proceeding under
  the provisions of a local law enacted pursuant to this article when  the
  returns  or  facts shown thereby are directly involved in such action or
  proceeding, in any of which events the court may require the  production
  of,  and  may admit in evidence, so much of said returns or of the facts
  shown thereby, as are pertinent to the action or proceeding and no more.
3. Nothing in this section shall be construed to prohibit the delivery
  to a seller or buyer of an instrument effecting a conveyance or the duly
  authorized representative of a seller or buyer of a  certified  copy  of
  any  return  filed in connection with such instrument or to prohibit the
  publication of statistics so classified as to prevent the identification
  of particular returns and the items thereof, or the  inspection  by  the
  legal  representatives  of  such  county  or designated community of the
  return of any taxpayer who shall bring action to set aside or review the
  tax based thereon.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1601 - Statement of Purpose.

§ 1601. Statement of purpose. This article is enacted to implement the
  amendment  of  section nine of article one of the state constitution, as
  approved by the vote of the people in the general election of  November,
  nineteen  hundred  sixty-six,  and  to  carry out the mandate thereof by
  establishing a lottery to be operated by the state, the net proceeds  of
  which,  for  the  fiscal  year  commencing April first, nineteen hundred
  seventy-six only, are to be  applied  exclusively  for  the  purpose  of
  providing  aid  to pupils with special educational needs and pupils with
  handicapping conditions. Thereafter, such net proceeds shall be  applied
  for  the  purpose  of  providing supplemental aid to all school children
  pursuant to subdivision  four  of  section  ninety-two-c  of  the  state
  finance  law  so  as  to hold harmless those programs from any reduction
  during the next fiscal year and so as to ensure that thereafter, subject
  to the provisions of paragraph (v) of subdivision three and  subdivision
  five  of  section ninety-two-c of the state finance law and section four
  hundred ninety-five-a  of  article  ten-C  of  the  education  law,  all
  increases  from  the  proceeds  of  the  lottery  shall  be dedicated as
  increases in the funds available for the purpose of this act.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 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.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1604 - Powers and Duties of the Division.

§  1604.  Powers  and  duties  of  the division. a. In addition to the
  powers and duties provided  in  other  sections  of  this  article,  the
  division  shall  have  the power and it shall be its duty to operate and
  administer  the  lottery  within  the   state   including   any   joint,
  multi-jurisdiction,  and  out-of-state  lottery  in  cooperation  with a
  government-authorized lottery of one or more other jurisdictions, and to
  promulgate  rules  and  regulations  governing  the  establishment   and
  operation thereof, including but not limited to the following:
1. The type of lottery to be conducted.
2. The price or prices of a ticket or tickets in the lottery.
3. The numbers and sizes of the prizes on the winning tickets.
4. The manner of selecting the winning tickets.
5. The frequency of the drawings or selections of winning tickets.
6. Without limit as to number, the type or types of locations at which
  tickets may be sold.
7. The method to be used in selling tickets.
8. The use of vending machines or mechanical devices of any kind.
9.  The  compensation  in  such manner and amounts and subject to such
  limitations as the division may determine to licensed sellers of lottery
  tickets, but only where the division finds  that  such  compensation  is
  necessary  to  assure adequate availability of lottery tickets, and that
  the public convenience will be served thereby.
10. The development of an internal security plan.
b. The division is authorized to license agents to  sell  tickets  for
  the  state  lottery.  The  division may require a bond from any licensed
  agent, in an amount to be determined by  the  division.  Every  licensed
  agent  shall  prominently display his license, or a copy thereof, as may
  be determined by rules and regulations of the division, in each place of
  business or activity where lottery tickets are sold.
c. (1) The commission shall make regular reports to the  commissioner,
  which  reports  shall  include  a full and complete statement of lottery
  revenues,  prize  disbursements  and  other  expenses,  and  any   other
  information  the commissioner may require. (2) The commission shall make
  an annual report to  the  governor  and  the  legislature,  which  shall
  include  a  summary  of  lottery revenues, prize disbursements and other
  expenses for the year preceding such report. (3) The  commission  shall,
  by  January  thirty-first  of each year, provide the commissioner with a
  list of the lottery prize amounts, names and social security numbers  of
  the  winners  of  New  York  state  lottery  and  video  lottery  gaming
  individual prizes in excess of  one  million  dollars  in  the  previous
  calendar year.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1604-A - Posting of Signs to Assist Compulsive Gamblers.

§ 1604-a. Posting of signs to assist compulsive gamblers. The division
  shall  cooperate with the commissioner of alcoholism and substance abuse
  services to ensure the posting of signs designed  to  assist  compulsive
  gamblers  pursuant to the provisions of subdivision (h) of section 19.09
  of the mental hygiene law.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1607 - Suspension and Revocation of Licenses.

§  1607.  Suspension  and  revocation  of  licenses.  The division may
  suspend or revoke,  after  notice  and  an  opportunity  for  a  hearing
  pursuant  to  the state administrative procedure act, any license issued
  pursuant to this article. Such  license  may,  however,  be  temporarily
  suspended by the division without prior notice, pending any prosecution,
  investigation  or  hearing. A license may be suspended or revoked by the
  division for one or more of the following reasons:
a. Failure to account for lottery tickets received or the proceeds  of
  the  sale  of  lottery  tickets  or  to  file  a bond if required by the
  division or to comply with instructions of the division  concerning  the
  licensed activity;
b.  Conviction  of  any  offense  as  defined in the penal law, or any
  felony under the laws of the United States or  under  the  laws  of  the
  state  of  New  York  or  any other state or foreign jurisdiction or any
  crime relating to gaming activities;
c. Failure to file any return or report, to keep records or to pay any
  tax required by any article of this chapter;
d. Fraud, deceit, misrepresentation or conduct prejudicial  to  public
  confidence in the state lottery;
e.  With  respect  to  a  lottery  sales  agent, the number of lottery
  tickets sold  by  the  lottery  sales  agent  is  insufficient  to  meet
  administrative  costs  and  public  convenience  is adequately served by
  other licensees;
f. A material change, since issuance of the license, with  respect  to
  any  matters required to be considered by the division under subdivision
  d or e of section sixteen hundred five of this article.
g. Conviction for misuse  of  food  stamps  pursuant  to  section  one
  hundred forty-seven of the social services law.
h.  A  violation  of  article  thirteen-F  of the public health law as
  provided in this subdivision:
1. A license shall  be  suspended  for  a  period  of  one  year  upon
  notification  to the division by the commissioner of health of a lottery
  sales  agent's  accumulation  of  three  or  more  points  pursuant   to
  subdivision  three  of  section  thirteen  hundred ninety-nine-ee of the
  public health law.
2. A license shall be revoked for one year upon  notification  to  the
  division by the commissioner of health of a lottery sales agent's fourth
  violation  of article thirteen-F of the public health law within a three
  year period.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1608 - Other Statutes Not Applicable.

§  1608.  Other  statutes  not  applicable. No other law providing any
  penalty or disability for the sale of lottery tickets or any  acts  done
  in  connection with a lottery shall apply to the sale of tickets or acts
  performed pursuant to this article.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1609 - Lottery Tickets.

§  1609.  Lottery tickets. a. Lottery tickets shall be in such form as
the division may prescribe. No ticket shall be sold at a  price  greater
than  that  fixed by the division nor shall a sale be made by any person
other than a licensed lottery sales agent,  and  a  violation  of  these
provisions  shall  be  a  misdemeanor,  but  this shall not be deemed to
prevent any person from giving lottery tickets as premiums to customers,
employees or other dealing with him.
b. 1. Notwithstanding any inconsistent provision  of  any  other  law,
rule or regulation, any contract for the printing or purchase of tickets
shall  only  be  awarded  after bids made on specifications compiled and
advertised in the manner  provided  by  law  for  the  advertisement  of
contracts   for   the   purchase  of  materials  and  supplies,  by  the
commissioner of general services and  only  to  the  lowest  responsible
bidder as that term is herein defined.
2.  For  purposes of this section the term "lowest responsible bidder"
shall mean and only include a responsible bidder who
(a) submits a bid  which  is  lower  than  any  other  bid  and  whose
production facilities for such tickets are located in this state; or
(b)  submits  a  bid  which  is  the  lowest of any bid submitted by a
responsible bidder whose production  facilities  for  such  tickets  are
located  in  this  state  and which bid does not exceed by more than ten
percent the bid of any responsible bidder  whose  production  facilities
are located outside the state; or
(c)  has  located  his  production  facilities for tickets outside the
state and submits a bid of which one hundred ten percent of  the  amount
thereof  is lower than any bid submitted by any responsible bidder whose
production facilities are located in this state and is  lower  than  the
bid  of any other responsible bidder whose production facilities are not
located in this state.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1610 - Sales to Certain Persons Prohibited.

§  1610.  Sales  to  certain persons prohibited. a. No ticket shall be
sold to any person under the age of eighteen years, but this  shall  not
be deemed to prohibit the purchase of a ticket for the purpose of making
a  gift by a person eighteen years of age or older to a person less than
that age. Any licensee or the employee or  agent  of  any  licensee  who
sells  or offers to sell a lottery ticket to any person under the age of
eighteen shall be guilty of a misdemeanor.
b. No ticket shall be sold to and no prize shall be paid to any of the
following persons:
(i) any member, officer or employee of the division; or
(ii) any member, officer or employee of the department of taxation and
finance whose duties directly relate  to  the  operation  of  the  state
lottery; or
(iii)  any  spouse,  child,  brother,  sister  or parent residing as a
member of the same household in the principal place of abode of  any  of
the foregoing persons.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1611 - Delivery of Funds; Designation of Banks.

§  1611.  Delivery  of  funds;  designation  of  banks.  a.  Except as
  otherwise provided in this section, all moneys received by any  and  all
  lottery  sales  agents  from the sales of lottery tickets, including any
  lottery tickets, for the support of winter sports physical education  in
  commemoration  of the XIII olympic winter games if any, less the amount,
  if any, retained pursuant to paragraph nine of subdivision a of  section
  sixteen hundred four of this article shall be delivered to the division.
  The  division  shall  immediately  deposit to its credit all such moneys
  received in banks, banking houses or trust companies designated  by  the
  commissioner  and  the  comptroller. The division in its discretion, may
  require any or all lottery sales agents to deposit such  moneys  to  the
  division's credit in banks, banking houses or trust companies designated
  by  it, with the approval of the commissioner and the comptroller and to
  file with the division reports of their receipts and transactions in the
  sale of lottery tickets in such form and containing such information  as
  the  division  may require.  The withdrawal, pursuant to section sixteen
  hundred twelve of this article, of moneys so deposited by  the  division
  or  lottery  sales  agents  shall  be  subject  to a check signed by the
  director or such officers or employees of the division as  the  director
  may designate.
b.  The  division  may  make  arrangements for any person, including a
  bank, banking  house  or  trust  company,  to  perform  such  functions,
  activities  or  services in connection with the operation of the lottery
  as the  division  may  prescribe  and  such  functions,  activities  and
  services  shall  constitute lawful functions, activities and services of
  such person.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1614 - Unclaimed and Abandoned Prize Money.

§  1614.  Unclaimed and abandoned prize money. a. No prize claim shall
  be valid if submitted to the commission following the  expiration  of  a
  one-year  time  period from the date of the drawing or from the close of
  the game in which a prize was won, and the person otherwise entitled  to
  such  prize shall forfeit any claim or entitlement to such prize moneys.
  Unclaimed prize money, plus interest earned thereon, shall  be  retained
  in  the lottery prize account to be used for payment of special lotto or
  supplemental  lotto  prizes  offered  pursuant  to  the  plan  or  plans
  specified  in  this  article,  or for promotional purposes to supplement
  other games on an occasional basis not to exceed  sixteen  weeks  within
  any  twelve month period pursuant to the plan or plans specified in this
  article.
Furthermore, the commission shall not  use  funds  from  such  lottery
  prize  account for such payments, as provided herein, in excess of sixty
  million dollars in any fiscal year. All unclaimed prize money in  excess
  of  the  sixty  million dollars spending limitation shall, at the end of
  the fiscal year, be paid into the state treasury to the  credit  of  the
  state  lottery fund created by section ninety-two-c of the state finance
  law.
In the event that the director proposes to change any plan for the use
  of unclaimed prize funds or in the event the  director  intends  to  use
  funds  in  a  game  other  than the game from which such unclaimed prize
  funds were derived, the director of the budget, the chairperson  of  the
  senate  finance  committee, and the chairperson of the assembly ways and
  means committee shall be notified in writing  separately  detailing  the
  proposed changes to any plan prior to the implementation of the changes.
b. The division may determine that a prize has been abandoned whenever
  more  than  eighteen months have elapsed since a prize payment check was
  mailed to the last known address of the claimant and either  such  check
  has  been  returned  undelivered by the United States postal service and
  the claimant cannot be located or  such  check  has  not  been  returned
  undelivered  and  has  not  been  presented  for  payment.  Any prize so
  determined to have been abandoned shall be paid to the state comptroller
  pursuant to section thirteen hundred fifteen of the  abandoned  property
  law.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 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 pool, the  transfer  of
  sales  and  prize monies to other jurisdictions as may be necessary, and
  such other cooperative arrangements as the director deems  necessary  or
  desirable.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 1618 - Special Drawings.

§  1618.  Special  drawings. a. General. The division may hold special
  prize drawings each of which shall guarantee as a  first  prize  to  the
  winner  or  winners  an  amount  of not less than fifty million dollars,
  including interest, such prize to be paid in a manner which the director
  shall determine.
b. Reports. The division shall produce and issue  a  report,  in  such
  format  as  the  director may prescribe, no more than sixty days after a
  prize drawing is held pursuant to subdivision a of  this  section.  Such
  report  shall  include at a minimum the following information pertaining
  to such drawing: (1) sales revenue and prize  distributions  to  include
  amounts  available for future special drawings, (2) administrative costs
  paid  or  otherwise  payable  or  distributed  to  agents,  vendors  and
  contractors,  (3)  an  analysis  of  the  effect  on sales of other game
  drawings held during the period of time that tickets for a special prize
  drawing were available to the public. A copy  of  such  report  will  be
  provided  to  the  director  of  the  budget, the chairman of the senate
  finance committee and the  chairman  of  the  assembly  ways  and  means
  committee.
2023 New York Laws › TAX - Tax › Article 34 - New York State Lottery for Education › 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 request for proposals. No
  contract  existing  prior  to the effective date of this section, or any
  amendment of such contract during the initial term  thereof,  or  during
  any  extension  of  such  term permitted by an option existing as of the
  effective date of this section, shall be subject to  the  provisions  of
  this section.
b.  Requests  for  proposals  issued pursuant to this section shall be
  widely distributed to all responsible firms identified by  the  division
  as capable of providing similar equipment and services.
c.  The  division  is  hereby authorized to obtain criminal background
  information on any proposer for the purpose of determining whether  such
  proposer  has  engaged  in  conduct which would be prejudicial to public
  confidence in the state lottery. In connection therewith,  the  division
  shall  require  in  its  request  for  proposals each proposer to submit
  identifying information which may include fingerprints. Such information
  shall be required from  each  officer,  director,  principal,  investor,
  owner,  subcontractor, or employee of the proposer as the division deems
  appropriate unless the  division  makes  a  written  finding  that  such
  information  is  not  required to protect public confidence in the state
  lottery.
d. The division may, after providing notice and an opportunity  for  a
  hearing  pursuant  to the state administrative procedure act, disqualify
  any  proposer  which  itself,  or  any  officer,  director,   principal,
  investor, owner, subcontractor, or employee is found to have committed a
  felony  under  the  laws  of  the United States or under the laws of the
  state of New York or any other state  or  foreign  jurisdiction  or  any
  crime  relating  to gaming activities or public contracting, or which is
  otherwise found to have engaged in conduct which would be prejudicial to
  public confidence in  the  state  lottery.  If  the  division  awards  a
  contract  to  a person who has committed such a crime or engaged in such
  conduct the division shall submit to the comptroller a  written  finding
  explaining such award.
e.  This section shall not apply to any equipment or services acquired
  through a governmental agency or instrumentality.
f. Prior to extending the initial term of contracts existing prior  to
  the  effective  date  of  this  section,  the  division shall update the
  criminal background  information  of  the  holders  of  such  contracts;
  provided,  however  a contract existing as of the effective date of this
  section shall not be extended beyond the year two thousand two.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 1 - Definitions › 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 member, manager, employee
or  agent of a partnership, limited liability company or association; an
employee or agent of an individual proprietorship; an employee or  agent
of an estate or trust; or a fiduciary.
(c)  As  used  in  this  article,  the  term  "felony"  and  the  term
"misdemeanor" shall have the same meaning as they have in the penal law,
and the disposition of such offenses and the sentences imposed  therefor
shall  be  as  provided  in  such  law  except;  (1) notwithstanding the
provisions of paragraph a  of  subdivision  one  of  section  80.00  and
paragraph  (a)  of  subdivision  one  of  section 80.10 of the penal law
relating to the fine for a felony, the court may impose a  fine  not  to
exceed  the  greater of double the amount of the underpaid tax liability
resulting from the commission of the crime or  fifty  thousand  dollars,
or,  in the case of a corporation the fine may not exceed the greater of
double the amount of the underpaid  tax  liability  resulting  from  the
commission  of  the  crime or two hundred fifty thousand dollars and (2)
notwithstanding the provisions of subdivision one of section  80.05  and
paragraph  (b)  of  subdivision  one  of  section 80.10 of the penal law
relating to the fine for a class A misdemeanor, the court may  impose  a
fine  not  to  exceed ten thousand dollars, except that in the case of a
corporation the fine may not exceed twenty thousand dollars.
(d) As used in this article, the term "related statute" means any  tax
imposed  by  any  law,  ordinance  or resolution enacted pursuant to the
authority of this chapter or article two-E  of  the  general  city  law,
while  such  article  two-E  shall  remain in full force and effect, and
administered by the tax commission.
(e) As used in this article, the term "related income or earnings  tax
statute"  means any law, ordinance or resolution imposed pursuant to the
authority of article thirty, thirty-a or thirty-b  of  this  chapter  or
article  two-E  of  the general city law, while such article two-E shall
remain in full force and effect.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 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.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1803 - Criminal Tax Fraud in the Fourth Degree.

§  1803.  Criminal  tax  fraud  in the fourth degree. A person commits
  criminal tax fraud in the fourth degree when he or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any subdivision thereof, the  person
  pays  the  state and/or a political subdivision of the state (whether by
  means of underpayment or receipt of refund or both), in a period of  not
  more than one year in excess of three thousand dollars less than the tax
  liability  that  is  due.  Criminal  tax fraud in the fourth degree is a
  class E felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1804 - Criminal Tax Fraud in the Third Degree.

§  1804.  Criminal  tax  fraud  in  the third degree. A person commits
  criminal tax fraud in the third degree when he  or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any  political  subdivision  of  the
  state,  the  person pays the state and/or a political subdivision of the
  state (whether by means of underpayment or receipt of refund  or  both),
  in  a period of not more than one year in excess of ten thousand dollars
  less than the tax liability that is due. Criminal tax fraud in the third
  degree is a class D felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1805 - Criminal Tax Fraud in the Second Degree.

§  1805.  Criminal  tax  fraud  in the second degree. A person commits
  criminal tax fraud in the second degree when he or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any subdivision of  the  state,  the
  person  pays  the  state  and/or  a  political  subdivision of the state
  (whether by means of underpayment or receipt of refund or  both),  in  a
  period  of  not  more  than one year in excess of fifty thousand dollars
  less than the tax liability that is  due.  Criminal  tax  fraud  in  the
  second degree is a class C felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1806 - Criminal Tax Fraud in the First Degree.

§  1806.  Criminal  tax  fraud  in  the first degree. A person commits
  criminal tax fraud in the first degree when he  or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any subdivision of  the  state,  the
  person  pays  the  state  and/or  a  political  subdivision of the state
  (whether by means of underpayment or receipt of refund or  both),  in  a
  period  of  not more than one year in excess of one million dollars less
  than the tax liability that is due. Criminal  tax  fraud  in  the  first
  degree is a class B felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1807 - Aggregation.

§  1807.  Aggregation.  For purposes of this article, the payments due
  and not paid under a single article of this chapter pursuant to a common
  scheme or plan or due and not paid, within one year, may be charged in a
  single count, and the amount of underpaid tax liability incurred, within
  one year, may be aggregated in a single count.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1808 - Personal Income and Earnings Taxes; Repeated Failure to File.

§  1808. Personal income and earnings taxes; repeated failure to file.
(a) Any person who, with intent to evade  payment  of  any  tax  imposed
under  article  twenty-two  of  this  chapter  or  any related income or
earnings tax statute, fails to  file  a  return  for  three  consecutive
taxable  years  shall  be guilty of a class E felony, provided that such
person had an unpaid tax liability with respect to  each  of  the  three
consecutive taxable years.
(b)  In  any  prosecution  for  a violation of subdivision (a) of this
section, it shall be a defense that the  defendant  had  no  unpaid  tax
liability for any of the three consecutive taxable years.
(c) As used in this subdivision, the term "return" shall mean a return
required  under  section  six hundred fifty-one of this chapter, section
11-1751 of the administrative code of the city of New  York  or  section
92-85  or  92-105 of the codes and ordinances of the city of Yonkers. It
shall not include any information return referred to in  subsection  (i)
of  section six hundred fifty-one of this chapter, or subdivision (i) of
section 11-1751 of such code, or subdivision (g) of  section  92-105  of
such  codes  and  ordinances, or section six hundred fifty-eight of this
chapter or section 11-1758 of such code or section 92-111 of such  codes
and ordinances, or any employer's return required by section six hundred
seventy-four of this chapter or section 11-1774 of such code.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 2 - Tax Fraud Acts and Penalties › 1809 - Corporate Taxes; Repeated Failure to File.

§  1809.  Corporate  taxes;  repeated failure to file.  (a) Any person
who, with intent to evade payment of any tax imposed under article nine,
nine-A, thirteen, thirty-three or thirty-three-A of this chapter,  fails
to  file a return or report for three consecutive taxable years shall be
guilty of a class E felony, provided that such person had an unpaid  tax
liability, in excess of the threshold amount with respect to each of the
three  consecutive  taxable years. The threshold amount in the case of a
taxable year under article nine-A of  this  chapter  ending  after  June
thirtieth,  nineteen  hundred eighty-nine is the applicable fixed dollar
minimum prescribed under paragraph (d) of subdivision one of section two
hundred ten of this chapter. In the event such fixed dollar  minimum  is
less than two hundred fifty dollars, the threshold amount in the case of
such  taxable  year is two hundred fifty dollars. In all other cases the
threshold amount is two hundred fifty dollars.
(b) In any prosecution for a violation  of  subdivision  (a)  of  this
section,  it  shall  be  a  defense that the defendant had no unpaid tax
liability for any of the three consecutive taxable years.
(c) As used in this section, the terms  "return"  and  "report"  shall
mean  a  return or report required under section one hundred ninety-two,
two hundred eleven, two hundred ninety-four, fifteen hundred fifteen  or
fifteen  hundred  fifty-four  of  this chapter. It shall not include any
return or report referred to in section one hundred ninety-seven-a,  two
hundred thirteen-a, or fifteen hundred thirteen of this chapter.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1811 - Estate, Gift and Transfer Taxes.

§  1811.  Estate,  gift  and  transfer taxes. Wrongful entry into safe
  deposit box.--Any person who enters a safe deposit box of a decedent, or
  a box standing in the joint names of such a decedent  and  one  or  more
  persons,  with  knowledge  of the death of the lessee of such box, which
  entry results in an evasion of the tax imposed by article twenty-six  of
  this chapter shall be guilty of a misdemeanor.