New York § 113 - 113Filing of pari-mutuel tax returns or reports by electronic means
Full text of New York New York Consolidated Laws § 113 — 113Filing of pari-mutuel tax returns or reports by electronic means, with citation guidance and answers to common questions.
§ 113. 113Filing 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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 113
What does New York Consolidated Laws § 113 cover?
Section 113 ("113Filing of pari-mutuel tax returns or reports by electronic means") 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 § 113?
A common citation format is "New York Consolidated Laws § 113" (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 § 113 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.