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Current as of January 01, 2024 | Updated by FindLaw Staff
Any local law adopted pursuant to this article may contain, to the extent consistent with this article, provisions necessary and appropriate for the proper imposition, collection and administration of the tax herein authorized, including, but not limited to, provisions:
1. For the filing of periodic returns;
2. For the making of refunds;
3. For the maintenance, retention and inspection of records;
4. For the subpoena of persons and records and the administration of oaths;
5. For the enforcement of collection by execution and sale by the sheriff or otherwise;
6. For the promulgation by the officer administering the tax of regulations for the effective administration and enforcement of the tax;
7. For the payment of interest and penalties in the case of delinquency;
8. For the enforcement of such local law by appropriate proceedings; and
9. For making violations thereof misdemeanors and prescribing the punishment for such violations by civil penalty, fine, forfeiture, or imprisonment, or by two or more of such punishments.
Cite this article: FindLaw.com - New York Consolidated Laws, Racing, Pari-Mutuel Wagering and Breeding Law - PML § 808. Administration and enforcement - last updated January 01, 2024 | https://codes.findlaw.com/ny/racing-parimutuel-wagering-and-breeding-law/pml-sect-808/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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