N.Y. Comp. Codes R. & Regs. tit. 9 § 5329.28
Gross gaming revenue from sports pool wagering shall be taxed at the rate applied to gross gaming revenue from all other sources within the meaning of Racing, Pari-Mutuel Wagering and Breeding Law section 1351.
Tax attributable to sports pool wagering, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. All gross gaming taxes are the responsibility of, and shall be paid by, an operator.
All weekly gross gaming revenue tax reports filed with the commission pursuant to this section shall reflect all gross gaming revenue received by the operator for the period of the return.
When the commission finds that an operator is required to pay additional taxes or finds that an operator is entitled to a refund of taxes, the commission shall report to such operator its findings, along with the legal basis upon which such findings are made.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 5329.28