N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 113: Filing of pari-mutuel tax returns or reports by electronic means

§ 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.