N.Y.
Tax Law Section 1602
Definitions
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 § 1617-A (Video lottery gaming)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.
Source:
Section 1602 — Definitions, https://www.nysenate.gov/legislation/laws/TAX/1602 (updated May 15, 2015; accessed Apr. 20, 2024).
