S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4726--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 14, 2023
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Racing, Gaming and  Wager-
   ing  -- recommitted to the Committee on Racing, Gaming and Wagering in
   accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07014-03-4
 S. 4726--A                          2
              

 
   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
 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.