New York § 112 - 112Pari-mutuel operations; filing of tax forms and other statistics

Full text of New York New York Consolidated Laws § 112 — 112Pari-mutuel operations; filing of tax forms and other statistics, with citation guidance and answers to common questions.

§ 112. 112Pari-mutuel operations; filing of tax forms and other statistics

§ 112. Pari-mutuel operations; filing of tax forms and other statistics. The commission and the commissioner of taxation and finance shall approve all systems used for data processing and communications in the operation of pari-mutuel betting and, in its discretion, the commission may establish, by regulation, uniform protocols to be employed for the merging of wagers deposited with one pari-mutuel operator with the wagers deposited with another pari-mutuel operator.

Source: official New York text · Last verified 2026-08-27

Frequently Asked Questions About New York § 112

What does New York Consolidated Laws § 112 cover?

Section 112 ("112Pari-mutuel operations; filing of tax forms and other statistics") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 112?

A common citation format is "New York Consolidated Laws § 112" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 112 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New York.