§ 1409. Disposition of taxes. 1. The commission shall pay into the
state lottery fund all taxes imposed by this article; any interest and
penalties imposed by the commission relating to those taxes; all
penalties levied and collected by the commission; and the appropriate
funds, cash or prizes forfeited from interactive fantasy sports.

2. The commission shall require at least monthly deposits by the
interactive fantasy sports operator of any payments pursuant to section
fourteen hundred seven of this article, at such times, under such
conditions, and in such depositories as shall be prescribed by the state
comptroller. The deposits shall be deposited to the credit of the state
lottery fund. The commission shall require a monthly report and
reconciliation statement to be filed with it on or before the tenth day
of each month, with respect to gross revenues and deposits received and
made, respectively, during the preceding month.