{"data":{"id":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-1353","jurisdiction":"us-ny","citation":"N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1353","heading":"Determination of tax liability","body":"§ 1353. Determination of tax liability. The commission may perform\naudits of the books and records of a gaming facility licensee, at such\ntimes and intervals as it deems appropriate, for the purpose of\ndetermining the sufficiency of tax or fee payments. If a return or\ndeposit required with regard to obligations imposed is not filed or\npaid, or if a return or deposit when filed or paid is determined by the\ncommission to be incorrect or insufficient with or without an audit, the\namount of tax, fee or deposit due shall be determined by the commission.\nNotice of such determination shall be given to the licensee liable for\nthe payment of the tax or fee or deposit. Such determination shall\nfinally and irrevocably fix the tax or fee unless the person against\nwhom it is assessed, within thirty days after receiving notice of such\ndetermination, shall apply to the commission for a hearing in accordance\nwith the regulations of the commission.","path":["Racing, Pari-Mutuel Wagering and Breeding Law","Article 13. Destination Resort Gaming","Title 6. Taxation and Fees"],"source_url":"https://legislation.nysenate.gov/api/3/laws/PML/1353","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"a2a0df06895f9b0fd77b8e4fa3402de548006b01d49f66576cdee81047914d4f","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-1352","next":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-1354"},"notice":"GroundRules: Original legal text. Not legal advice."}