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New York regulations

9 NYCRR 5317.19

Executive Department

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Tax-reporting threshold

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Tax-reporting threshold

Compiled text through Nov 15, 2021

Register checked through Jul 29, 2026

Later Register activity found — review the notice before relying on the compiled text.

Dates and status
Compiling agency
Executive Department
Text status
Source receipt
Compiled text through
Nov 15, 2021
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
Later Register activity found — review the notice before relying on the compiled text.
Latest notice
TAF-46-21-00009-P · Proposed rule · Nov 17, 2021
Source snapshot
Jun 6, 2026

Every single-win or hand-pay message received by the MCS that is in excess of a limit that is required by Federal or State tax reporting shall advise the user of the need for a W2-G or 1042-S form to be processed, either via the MCS or manually. This option shall not be capable of being overridden. The keyed reset ability to return winnings from a taxable event to a gaming device should require user intervention to void the original jackpot slip that is generated.

State Register activity

2 rulemakings · 3 notices

  1. Fuel use tax on motor fuel and diesel motor fuel and the art. 13-A carrier tax jointly administered therewith.

    TAF-46-21-00009Department of Taxation and FinancePart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5317).

    1. Proposed ruleTAF-46-21-00009-P

      Amendment of section 492.1(b)(1) of Title 20 NYCRR.

      Register Nov 17, 2021

      Register PDF, pp. 38–104

  2. Monitoring, control systems and validation.

    SGC-37-16-00020State Gaming CommissionPart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5317).

    1. Adopted ruleSGC-37-16-00020-A

      Addition of Part 5317 to Title 9 NYCRR.

      Register Nov 16, 2016 · Filed Nov 1, 2016 · Effective Nov 16, 2016

      Register PDF, pp. 33–34

    2. Proposed ruleSGC-37-16-00020-P

      Addition of Part 5317 to Title 9 NYCRR.

      Register Sep 14, 2016

      Register PDF, pp. 14–15

Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

State Register notices matched to this citation. This is Register status evidence, not compiled regulation text: a notice does not by itself amend the text shown here.

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