{"data":{"id":"us-ny/n.y.-tax-law-454","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 454","heading":"Agents of the commissioner of taxation and finance","body":"§ 454. Agents of the commissioner of taxation and finance. Employees\nand officers of the state athletic commission shall act as agents of the\ncommissioner of taxation and finance in collecting the tax due under\nthis article. The state athletic commission shall deposit all funds\ncollected pursuant to this article and shall follow such procedures and\nkeep such records as shall be prescribed by the commissioner of taxation\nand finance.","path":["Tax Law","Article 19. Authorized Combative Sports Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/454","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"07b0451889fbef2da398b87036308c692181b5024ff576d1d6a9569a60d32129","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-453","next":"us-ny/n.y.-tax-law-455"},"notice":"GroundRules: Original legal text. Not legal advice."}