New York

Code Section
Tax §1600, et seq.

Distribution of Revenue
40–60% for prizes depending on the game; 45–25% to state lottery fund

Additional Purpose
Supplemental aid to all school children; signs must be posted to assist compulsive gamblers; special instant game in New York City to benefit anti-crime division

Prize Subject to Garnishment
On prizes over $600, applied against past-due support (including alimony, child or spousal support or maintenance) and against any public assistance benefits given an individual within the last 10 years (not to exceed 50% of prize)

Time Limit to Claim Prize/Disposition
1 year/retained in lottery prize account to be used for special lotto or supplemental lotto prizes or for promotion purposes to supplement other games on an occasional basis

Prohibited Related Activities
Sale to minors (under 18)


Inside New York