N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 113

§ 113. Filing of pari-mutuel tax returns or reports by electronic\nmeans. Every corporation or association authorized by this chapter to\nconduct pari-mutuel betting on horse races shall file in a timely manner\npari-mutuel tax returns or other reports relating to such activity in\nsuch form and by such means, including electronic means, as may be\nprescribed by the commission or the commissioner of taxation and\nfinance, as the case may be in accordance with the provisions of this\nchapter.\n