ยง 113. Filing of pari-mutuel tax returns or reports by electronic
means. Every corporation or association authorized by this chapter to
conduct pari-mutuel betting on horse races shall file in a timely manner
pari-mutuel tax returns or other reports relating to such activity in
such form and by such means, including electronic means, as may be
prescribed by the commission or the commissioner of taxation and
finance, as the case may be in accordance with the provisions of this
chapter.
Structure New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 1 - Supervision and Regulation
102 - New York State Gaming Commission.
103 - Organization and Divisions.
104 - Powers and Duties of the Commission.
108 - Certain Restrictions on Wagering.
109 - Supplementary Regulatory Powers of the Commission.
109-A - Separate Board for Facility Siting.
110 - Statement of Stockholders to Be Filed.
111 - Compulsive Gambling Assistance.
112 - Pari-Mutuel Operations; Filing of Tax Forms and Other Statistics.
113 - Filing of Pari-Mutuel Tax Returns or Reports by Electronic Means.
115-A - Fee for the Start of a Horse in New York State Pari-Mutuel Races.
115-B - Market Origin Credits.
120 - Continuity of Authority.
121 - Completion of Unfinished Business.
122 - Continuation of Rules and Regulations.
123 - Terms Occuring in Laws, Contracts and Other Documents.
124 - Existing Rights and Remedies Preserved.
125 - Pending Actions or Proceedings.
126 - Transfer of Appropriations Heretofore Made.
127 - Transfer of Assests and Liabilities.
128 - Promulgation of Rules and Regulations.
129 - Construction of Other Laws or Provisions.
130 - The Office of Gaming Inspector General.
131 - Gaming Inspector General; Functions and Duties.
133 - Responsibilities of the Commission and Its Officers and Employees.