New York Tax Code § 1613

Certification of prize winners; payment of prizes
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§ 1613. Certification of prize winners; payment of prizes. a. It shall\nbe the duty of the director to require that all prizes over five\nthousand dollars in any game be awarded to holders of winning tickets\nfor that game as provided in this section and section sixteen hundred\nfourteen of this article. Within one week after any drawing or selection\nof prize winning lottery tickets, the division shall deliver to the\ncomptroller a certified list of the tickets to which prizes are awarded\nand the amount of each such prize. Upon receipt of such certified list\nand voucher of the division, moneys sufficient for the payment of such\nprizes shall be paid to the division from the lottery prize account,\nupon audit and warrant of the comptroller. Moneys for the payment of\nlottery prizes shall be deposited by the director as provided in section\nsixteen hundred eleven of this article and the withdrawal of such moneys\nfor the payment of prize winners shall be subject to a check signed by\nthe director or such officers or employees of the division as the\ndirector may designate. The division shall each month provide the\ncomptroller with a record of all such withdrawals from the director's\naccounts. Payment of prizes shall be made by the division to holders of\nthe tickets to which prizes are awarded, except that payment of any\nprize drawn may be paid to the estate of a deceased prize winner, may be\npaid pursuant to a court order granted as a result of a proceeding as\nprovided in subdivision d of this section, and except that any person\npursuant to an appropriate judicial order may be paid the prize to which\nthe winner is entitled. The division shall be discharged of all further\nliability upon payment of a prize pursuant to this subdivision.\n  b. If the person entitled to a prize on any winning ticket is under\nthe age of eighteen years, and such prize is less than five thousand\ndollars, the division may make payment by delivery to an adult member of\nthe minor's family or a guardian of the minor of a check or draft\npayable to the order of such minor. If the person entitled to a prize on\nany winning ticket is under the age of eighteen years and if such prize\nis five thousand dollars or more, the division may make payment to such\nminor by depositing the amount of the prize in any financial institution\nto the credit of an adult member of the minor's family or a guardian of\nthe minor as custodian for such minor. The person so named as custodian\nshall have the same duties and powers as a person designated as a\ncustodian in a manner prescribed by part six of article seven of the\nestates, powers and trusts law, and for purposes of this section the\nterms "adult", "member of a minor's family", and "guardian" and\n"financial institution" shall have the same meaning as in said part of\nsaid law. The division shall be discharged of all further liability upon\npayment of a prize to a minor pursuant to this subdivision.\n  c. 1. Notwithstanding any inconsistent provision of law, the director\nmay award and pay a "Lotto" prize to a claimant without a winning\nticket, if:\n  (i) the claimant has filed a perfected claim therefor;\n  (ii) the perfected claim is for a first prize in excess of five\nmillion dollars;\n  (iii) at least one year has elapsed since the date of the drawing for\nwhich the prize is claimed;\n  (iv) no other perfected claim has been filed therefor; and\n  (v) the perfected claim has been authenticated by the division.\n  2. For purposes of this section, a "perfected claim" shall consist of\na written request that the prize be awarded and paid to the claimant,\naccompanied by:\n  (i) a "Players Copy" of a claim validation report showing that the\noriginal winning lottery ticket was produced by the on-line lottery\ncomputer system at the same time and place as the validation of a\nprevious first-prize claim in the "Daily Numbers" game;\n  (ii) "Lotto" play cards bearing the same number combinations as were\np

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