N.Y. Racing, Pari-Mutuel Wagering and Breeding Law Section 113
Filing of pari-mutuel tax returns or reports by electronic means

100
Legislative intent 101
Definitions 102
New York state gaming commission 103
Organization and divisions 104
Powers and duties of the commission 105
Quorum 106
Salary and expenses 107
Conflicts prohibited 108
Certain restrictions on wagering 109
Supplementary regulatory powers of the commission 109–A
Separate board for facility siting 109–B
Rebates 110
Statement of stockholders to be filed 111
Compulsive gambling assistance 112
Pari-mutuel operations 113
Filing of pari-mutuel tax returns or reports by electronic means 114
Practice and procedure 115
Regulatory fees 115–A
Fee for the start of a horse in New York state pari-mutuel races 115–B
Market origin credits 116
Penalties 117
Transfer of functions 118
Transfer of employees 119
Transfer of records 120
Continuity of authority 121
Completion of unfinished business 122
Continuation of rules and regulations 123
Terms occurring in laws, contracts and other documents 124
Existing rights and remedies preserved 125
Pending actions or proceedings 126
Transfer of appropriations heretofore made 127
Transfer of assets and liabilities 128
Promulgation of rules and regulations 129
Construction of other laws or provisions 130
The office of gaming inspector general 131
Gaming inspector general 132
Powers 133
Responsibilities of the commission and its officers and employees 134
Transfer of employees 135
Transfer of records 136
Pari-mutuel wagering tax