New York § 1410 Determination of tax liability

New York Statutes

§ 1410 — Determination of tax liability

New York § 1410

Law PMLRacing, Pari-Mutuel Wagering and Breeding Law

Art. 14Interactive Fantasy Sports

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Bluebook

N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1410 (2026).

Text

  § 1410. Determination of tax liability. The commission may perform\naudits of the books and records of an interactive fantasy sports\noperator with a permit or registrant, at such times and intervals as it\ndeems appropriate, for the purpose of determining the sufficiency of tax\npayments. If a return required with regard to obligations imposed is not\nfiled, or if a return when filed or is determined by the commission to\nbe incorrect or insufficient with or without an audit, the amount of tax\ndue shall be determined by the commission. Notice of such determination\nshall be given to the interactive fantasy sports operator liable for the\npayment of the tax. Such determination shall finally and irrevocably fix\nthe tax unless the person against whom it is assessed, within thirty\ndays a

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§ 1410. Determination of tax liability. The commission may perform\naudits of the books and records of an interactive fantasy sports\noperator with a permit or registrant, at such times and intervals as it\ndeems appropriate, for the purpose of determining the sufficiency of tax\npayments. If a return required with regard to obligations imposed is not\nfiled, or if a return when filed or is determined by the commission to\nbe incorrect or insufficient with or without an audit, the amount of tax\ndue shall be determined by the commission. Notice of such determination\nshall be given to the interactive fantasy sports operator liable for the\npayment of the tax. Such determination shall finally and irrevocably fix\nthe tax unless the person against whom it is assessed, within thirty\ndays after receiving notice of such determination, shall apply to the\ncommission for a hearing in accordance with the regulations of the\ncommission.\n