New York Laws
Article 41 - Combative Sports
1015 - Conduct of Authorized Professional Combative Sports.

(b) Pursuant to direction by the commissioner of taxation and finance,
employees or officers of the commission shall act as agents of the
commissioner of taxation and finance to collect the tax imposed by
article nineteen of the tax law. The athletic commission shall provide
the commissioner of taxation and finance with such information and
technical assistance as may be necessary for the proper administration
of such tax.