N.Y. Laws » CHAPTER Tax / ARTICLE New York State Lottery For Education
New York Consolidated Laws

N.Y. Tax Law § 1617 (2026)

Joint, multi-jurisdiction, and out-of-state lottery

✓ current as of May 2026
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§ 1617. Joint, multi-jurisdiction, and out-of-state lottery. The
director may enter into an agreement with a government-authorized group
of one or more other jurisdictions providing for the operation and
administration of a joint, multi-jurisdiction, and out-of-state lottery.
Such a joint, multi-jurisdiction, and out-of-state lottery game or games
may include a combined drawing, a combined prize pool, the transfer of
sales and prize monies to other jurisdictions as may be necessary, and
such other cooperative arrangements as the director deems necessary or
desirable.
Notes of Decisions
Cited in 4 cases, 1992–2015 · leading case: Dalton v. Pataki, 835 N.E.2d 1180 (N.Y. 2005).
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Dalton v. Pataki, 835 N.E.2d 1180 (N.Y. 2005). · cites it 2× “Pursuant to this legislation, authorizing the Division of the Lottery to "enter into an agreement with a government-authorized group of one or more other jurisdictions providing for the operation and administration of a joint, multi-jurisdiction, and out-of-state lottery" (L…”
Dalton v. Pataki, 11 A.D.3d 62 (N.Y. App. Div. 2004). “Part D further authorizes the Director of the Lottery to enter into agreements for a multistate game, which may include “a combined drawing, a combined prize pool, the transfer of sales and prize monies to other jurisdictions as may be necessary, and such other cooperative…”
People v. Kim, 154 Misc. 2d 346 (N.Y. City Crim. Ct. 1992). · cites it 2× “The purpose of the joint multi-State lotto game was to obtain additional revenue (see, Tax Law § 1617). New York was to derive 45% of the total amount for which lottery tickets have been sold *352 during the preceding month (see, Tax Law § 1617 [e] [2]).”
In re Suffolk Reg'l Off-Track Betting Corp., 542 B.R. 72 (Bankr. E.D.N.Y. 2015). “N.Y. Tax Law § 1617 -a(a)(4). Such facility must be located within a facility authorized pursuant to Racing Law §§ 1008 or 1009.”
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