11/17/10 N.Y. St. Reg. LTR-37-10-00004-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of sections 2836-20.9 and 2836-24.1 of Title 21 NYCRR.
Statutory authority:
Tax Law, sections 1601, 1604, 1612 and 1617-a
Subject:
Video Lottery Gaming capital award program relating to depreciation of capital improvements; Increase hours of operation of VLG.
Purpose:
To conform to the enabling sections of the Tax Law upon which the regulations are based and authorized.
Text of final rule:
Section 2836-20.9 is amended to read as follows:
2836-20.9 Hours of Operation.
The hours of operation of video lottery gaming at all licensed video lottery gaming facility locations shall be [sixteen (16)] twenty consecutive hours [in a twenty-four (24) hour period] per day, unless otherwise approved by the division in writing after a sixty (60) day written application is made by the video gaming agent. In no event shall video lottery gaming be conducted [between the hours of 2:00] past 4:00 a.m. [to 8:00 a.m.] Public access to the video lottery gaming floor must be restricted at all times video lottery gaming is not in operation. The failure of the video lottery gaming agent to comply with the hours of operation set forth in this part shall be a violation of these regulations.
Section 2836-24.1 is amended to read as follows:
(c) Any agent which has received a vendor's capital award, choosing to divest the capital improvement toward which the award was [supplied] applied, prior to [reaching] the [forty year straightline] full depreciation [value] of the capital improvement in accordance with generally accepted accounting principles, shall reimburse the state in amounts equal to the total of any such awards.
Final rule as compared with last published rule:
Nonsubstantive changes were made in section 2836-20.9.
Text of rule and any required statements and analyses may be obtained from:
Julie B. Silverstein Barker, Associate Attorney, New York Lottery, One Broadway Center, PO Box 7500, Schenectady, NY 12301-7500, (518) 388-3408, email:
nylrules@lottery.state.ny.usRevised Job Impact Statement
The proposed amendment revision made to 21 NYCRR Section 2836-20.9 does not require a Revised Job Impact Statement because there will be no adverse impact on jobs and employment opportunities in New York State and is being made to correct a technical error in the Notice of Proposed Rulemaking.
There are no revisions to 21 NYCRR 2836-24.1.
The amendments are being made to conform to the enabling sections of the Tax Law upon which the regulations are based and authorized.
Moreover, the amendments may have a positive effect on jobs or employment opportunities as a result of an increase in the hours of the operation of Video Lottery Gaming.
Assessment of Public Comment
The agency received no public comment.
