New York Racing, Pari-Mutuel Wagering and Breeding Law Section 113 - Filing of pari-mutuel tax returns or reports by electronic means.

  113.  Filing  of  pari-mutuel  tax returns or reports by electronic
  means. Every corporation or association authorized by  this  chapter  to
  conduct pari-mutuel betting on horse races shall file in a timely manner
  pari-mutuel  tax  returns  or other reports relating to such activity in
  such form and by such means,  including  electronic  means,  as  may  be
  prescribed  by  the  commission  or  the  commissioner  of  taxation and
  finance, as the case may be in accordance with the  provisions  of  this
  chapter.

Last modified: February 3, 2019