N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1353: Determination of tax liability

§ 1353. Determination of tax liability. The commission may perform

audits of the books and records of a gaming facility licensee, at such

times and intervals as it deems appropriate, for the purpose of

determining the sufficiency of tax or fee payments. If a return or

deposit required with regard to obligations imposed is not filed or

paid, or if a return or deposit when filed or paid is determined by the

commission to be incorrect or insufficient with or without an audit, the

amount of tax, fee or deposit due shall be determined by the commission.

Notice of such determination shall be given to the licensee liable for

the payment of the tax or fee or deposit. Such determination shall

finally and irrevocably fix the tax or fee unless the person against

whom it is assessed, within thirty days after receiving notice of such

determination, shall apply to the commission for a hearing in accordance

with the regulations of the commission.