New York § 1602 Definitions

New York Statutes

§ 1602 — Definitions

New York § 1602

Law TAXTax

Art. 34New York State Lottery For Education

This text of New York § 1602 (Definitions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1602 (2026).

Text

§ 1602. Definitions. As used in this article:\n 1. "Lottery" means the lottery operated by the state pursuant to this\narticle.\n 2. "Division":

(a)means the division of the lottery, as established\nwithin the New York state gaming commission; and (b) for the purposes of\nsection sixteen hundred seventeen-a of this article, the term "division\nof the lottery" or "division" means the "division of gaming" as created\npursuant to section one hundred two of the racing, pari-mutuel wagering\nand breeding law.\n 3. "Commissioner" means the commissioner of taxation and finance or\nhis or her duly appointed delegate.\n 4. "Commission" means the New York state gaming commission.\n 5. "Director" means the director of the division of the lottery,\nexcept for purposes of paragraph four of subs

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§ 1602. Definitions. As used in this article:\n 1. "Lottery" means the lottery operated by the state pursuant to this\narticle.\n 2. "Division": (a) means the division of the lottery, as established\nwithin the New York state gaming commission; and (b) for the purposes of\nsection sixteen hundred seventeen-a of this article, the term "division\nof the lottery" or "division" means the "division of gaming" as created\npursuant to section one hundred two of the racing, pari-mutuel wagering\nand breeding law.\n 3. "Commissioner" means the commissioner of taxation and finance or\nhis or her duly appointed delegate.\n 4. "Commission" means the New York state gaming commission.\n 5. "Director" means the director of the division of the lottery,\nexcept for purposes of paragraph four of subsection c of section one\nthousand six hundred thirteen and sections one thousand six hundred\nfourteen and one thousand six hundred fifteen of this chapter the term\n"director" shall mean the "commission".\n 6. "Video lottery gaming" means any lottery game played on a video\nlottery terminal that issues electronic tickets, allows multiple players\nto participate in the same game and determines winners to a material\ndegree upon the element of chance, notwithstanding that the skill of a\nplayer may influence such player's chance of winning a game. Video\nlottery gaming may include elements of player interaction after a player\nreceives an initial chance.\n