New York § 453 - 453Payment of tax
Full text of New York New York Consolidated Laws § 453 — 453Payment of tax, with citation guidance and answers to common questions.
§ 453. 453Payment of tax
§ 453. Payment of tax. 1. In the case of gross receipts from broadcasting rights, such tax shall be paid to the commissioner of taxation and finance or to employees or officers of the state athletic commission acting as agents of the commissioner of taxation and finance and shall be accompanied by a return in such form as shall be prescribed by the commissioner of taxation and finance. Payments shall be made on or before the last day of the month in which such gross receipts from broadcasting rights are received by the individual corporation, association or club holding such match or exhibition. Where the taxpayer receives receipts subject to tax during the last five days of a month, the required return and payment of tax shall not be due until the fifth day of the succeeding month. 2. In the case of gross receipts from ticket sales, such tax shall be paid to the commissioner or to employees or officers of the state athletic commission acting as agents of the commissioner within ten business days after the holding of the match or exhibition and shall be accompanied by a return in such form as shall be prescribed by the commissioner. 3. The commissioner of taxation and finance may grant a reasonable extension of time for filing returns and payment of tax whenever reasonable cause exists.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 453
What does New York Consolidated Laws § 453 cover?
Section 453 ("453Payment of tax") 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 § 453?
A common citation format is "New York Consolidated Laws § 453" (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 § 453 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.