S T A T E O F N E W Y O R K
________________________________________________________________________
2678--A
2023-2024 Regular Sessions
I N A S S E M B L Y
January 26, 2023
___________
Introduced by M. of A. HYNDMAN -- read once and referred to the Commit-
tee on Racing and Wagering -- recommitted to the Committee on Racing
and Wagering in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to permitting a potential
lottery winner who lost their ticket to claim the winning amount
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The section heading of section 1614 of the tax law, as
amended by chapter 166 of the laws of 1991, is amended to read as
follows:
Unclaimed and abandoned prize money; LOST LOTTERY TICKET CLAIMS.
§ 2. The opening paragraph of subdivision a of section 1614 of the tax
law, as amended by section 3 of subpart D of part DD of chapter 59 of
the laws of 2019, is amended and a new subdivision c is added to read as
follows:
No prize claim shall be valid if submitted to the commission following
the expiration of a one-year time period from the date of the drawing or
from the close of the game in which a prize was won, and the person
otherwise entitled to such prize shall forfeit any claim or entitlement
to such prize moneys, UNLESS SUCH PRIZE CLAIM IS SUBMITTED PURSUANT TO
SUBDIVISION C OF THIS SECTION. Unclaimed prize money, plus interest
earned thereon, shall be retained in the lottery prize account to be
used for payment of special lotto or supplemental lotto prizes offered
pursuant to the plan or plans specified in this article, or for promo-
tional purposes to supplement other games on an occasional basis not to
exceed sixteen weeks within any twelve month period pursuant to the plan
or plans specified in this article.
C. NOTWITHSTANDING SUBDIVISION A OF THIS SECTION, A PRIZE CLAIM FOR A
PERSON WHO LOST HIS OR HER TICKET SHALL BE VALID IF SUBMITTED TO THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07014-02-4
A. 2678--A 2
COMMISSION WITH DOCUMENTARY PROOF OF PURCHASE FROM THE SELLER OF SUCH
WINNING TICKET, AS ESTABLISHED PURSUANT TO PARAGRAPH THREE OF SUBDIVI-
SION B OF SECTION ONE THOUSAND SIX HUNDRED NINE OF THIS ARTICLE, WITHIN
ONE YEAR FROM THE DATE OF THE DRAWING OR FROM THE CLOSE OF THE GAME IN
WHICH A PRIZE WAS WON. UPON A SHOWING OF SUCH PROOF, THE COMMISSION
SHALL PROMPTLY MAKE PAYMENT OF THE PRIZE CLAIM TO SUCH PERSON.
§ 3. Subdivision b of section 1609 of the tax law is amended by adding
a new paragraph 3 to read as follows:
3. EVERY SELLER OF LOTTERY TICKETS SHALL RETAIN IDENTIFYING INFORMA-
TION, OR PROOF OF SUCH SALE, FOR AT LEAST ONE YEAR FROM THE DATE OF THE
APPLICABLE DRAWING OR FROM THE CLOSE OF THE APPLICABLE GAME IN WHICH A
PRIZE WAS WON. SUCH IDENTIFYING INFORMATION, OR PROOF OF SALE, MAY BE
USED AS DOCUMENTARY PROOF OF PURCHASE FROM THE SELLER FOR PURPOSES OF
SUBDIVISION C OF SECTION ONE THOUSAND SIX HUNDRED FOURTEEN OF THIS ARTI-
CLE.
§ 4. This act shall take effect immediately.