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New York Codes, Rules and Regulations
Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter J Taxes on Admissions to Race Meetings and on Pari-Mutuel Wagering
Part 97 Frequency of Reports and Payments
20 CRR-NY I J 97 Notes
s 97.1 Taxes on admissions.
s 97.2 Taxes on pari-mutuel wagering.