2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 13 - DESTINATION RESORT GAMING
Title 6 - (1348 - 1355) TAXATION AND FEES
1353 - Determination of tax liability.

  1353.  Determination  of  tax liability. The commission may perform
  audits of the books and records of a gaming facility licensee,  at  such
  times  and  intervals  as  it  deems  appropriate,  for  the  purpose of
  determining the sufficiency of tax or  fee  payments.  If  a  return  or
  deposit  required  with  regard  to  obligations imposed is not filed or
  paid, or if a return or deposit when filed or paid is determined by  the
  commission to be incorrect or insufficient with or without an audit, the
  amount of tax, fee or deposit due shall be determined by the commission.
  Notice  of  such determination shall be given to the licensee liable for
  the payment of the tax or  fee  or  deposit.  Such  determination  shall
  finally  and  irrevocably  fix  the tax or fee unless the person against
  whom it is assessed, within thirty days after receiving notice  of  such
  determination, shall apply to the commission for a hearing in accordance
  with the regulations of the commission.