N.Y. Tax Law § 454: Agents of the commissioner of taxation and finance

§ 454. Agents of the commissioner of taxation and finance. Employees

and officers of the state athletic commission shall act as agents of the

commissioner of taxation and finance in collecting the tax due under

this article. The state athletic commission shall deposit all funds

collected pursuant to this article and shall follow such procedures and

keep such records as shall be prescribed by the commissioner of taxation

and finance.