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New York · Through 2026-09-11

N.Y. Tax Law § 1602: Definitions

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Where this section sits in the code
  1. Tax Law
  2. Article 34. New York State Lottery For Education

§ 1602. Definitions. As used in this article:

1. "Lottery" means the lottery operated by the state pursuant to this

article.

2. "Division": (a) means the division of the lottery, as established

within the New York state gaming commission; and (b) for the purposes of

section sixteen hundred seventeen-a of this article, the term "division

of the lottery" or "division" means the "division of gaming" as created

pursuant to section one hundred two of the racing, pari-mutuel wagering

and breeding law.

3. "Commissioner" means the commissioner of taxation and finance or

his or her duly appointed delegate.

4. "Commission" means the New York state gaming commission.

5. "Director" means the director of the division of the lottery,

except for purposes of paragraph four of subsection c of section one

thousand six hundred thirteen and sections one thousand six hundred

fourteen and one thousand six hundred fifteen of this chapter the term

"director" shall mean the "commission".

6. "Video lottery gaming" means any lottery game played on a video

lottery terminal that issues electronic tickets, allows multiple players

to participate in the same game and determines winners to a material

degree upon the element of chance, notwithstanding that the skill of a

player may influence such player's chance of winning a game. Video

lottery gaming may include elements of player interaction after a player

receives an initial chance.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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