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Current as of January 01, 2026 | Updated by Findlaw Staff
As used in this article:
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 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.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 1602. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-1602/
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 before relying on it for your legal needs.
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