The authorized pari-mutuel wagering entity shall deactivate all accounts if there is no account wagering activity during a period of 36 consecutive months. Such dormant accounts shall be treated as abandoned property pursuant to section 300 of the Abandoned Property Law, as prescribed by Racing, Pari-Mutuel Wagering and Breeding Law section 1012(11).
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4500.17