9 NYCRR 5319.57 — read free

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Taxation reporting limits

Compiled text through Nov 15, 2021

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

A game shall be capable of entering a lock-up condition if any awards from a single game cycle are in excess of a limit that is required for Federal or State tax reporting. It is permissible to provide a mechanism to accrue W2-G-eligible winnings to a separate meter. Such meter shall not provide for the ability to place wagers and when collected by the player, the game shall lock-up and require an attendant to assist the player.

State Register activity

2 rulemakings · 3 notices

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 5319).
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
To set forth the standards for the gaming devices.
SGC-37-16-00021State Gaming CommissionPart-level action
The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5319).
1. Adopted ruleSGC-37-16-00021-A
  Addition of Part 5319 to Title 9 NYCRR.
  Register Nov 16, 2016 · Filed Nov 1, 2016 · Effective Nov 16, 2016
  Register PDF, p. 34
2. Proposed ruleSGC-37-16-00021-P
  Set forth the standards for the gaming devices.
  Addition of Part 5319 to Title 9 NYCRR.
  Register Sep 14, 2016
  Register PDF, pp. 15–16

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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Taxation reporting limits

State Register activity

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

To set forth the standards for the gaming devices.