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What is NYC AC § 11-1204?

Quick Answer

This section mandates that racing corporations or associations file daily returns with the commissioner of finance after each race meeting. These returns must detail taxes collected and attendance figures, along with any additional information as specified by the commissioner. Applies to racing corporations and associations operating in New York City.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1204 Returns.

AC § 11-1204

a. Every racing corporation or association shall file with the commissioner of finance daily after each day of each race meeting or at such regular intervals as the commissioner of finance may require and upon such forms as shall be prescribed by the commissioner of finance a return showing the taxes collected pursuant to this chapter and the number of persons admitted to meetings conducted by the racing corporation or association during the periods covered by the return, together with any and all other information which the commissioner of finance shall require to be included and reported in such return. The commissioner of finance may require at any time supplemental or amended returns of such additional information or data as he or she may specify. b. Every return required hereunder shall have annexed thereto an affidavit of an officer of the racing corporation or association to the effect that the statements contained therein are true.

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