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RULES IN BRIEF |
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All transactions are subject to New York Lottery rules, regulations and directives. A copy of the Lottery's regulations are available from any New York Lottery office, contact us to request a copy or click here for a downloadable PDF version of the regulations. |
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All Lottery tickets are bearer instruments. |
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Playcards and sales receipts are not valid receipts and cannot be used to claim a prize. |
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The purchaser of tickets has the sole responsibility for checking the accuracy of the data printed on the tickets. |
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No corrections or cancellations can be made on a Lotto or Mega Millions ticket. |
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The New York Lottery reserves the right to suspend or cancel any drawing or the game itself, change the prize structure, frequency of drawings or draw dates. |
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The Lottery is required to report and withhold taxes according to the regulations of the Internal Revenue Service and the New York State Department of Taxation and Finance. |
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Past-due child support and/or repayment of public assistance received are required by law to be deducted from Lottery prizes of $600 or more. |
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You must be 18 years or older to play Lottery games. |
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You must be 21 years of age to play Quick Draw where alcoholic beverages are served.
PROPOSED RULES AND REGULATIONS |
There are no pending changes at this time.
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CURRENT RULES AND REGULATIONS
Lucky Sum Feature Rules (PDF)
Lotto Extra Feature Rules (PDF)
Traditional Lottery Regulations (PDF)
Video Lottery Gaming Regulations 2008 (PDF)
For information on state regulations in general, please visit the New York Department of State website at www.dos.state.ny.us/about/stateregs.htm. To view the New York State Laws governing the Lottery, see Article 34 of the Tax Law here.
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TAX AND OFFSET INFORMATION
The Lottery is required to report and withhold taxes according to the regulations of the Internal Revenue Service and the New York State Department of Tax and Finance. |
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The current tax withholding rates are: |
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Required Federal withholding 25% |
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Federal backup withholding 28% |
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Federal Non-resident Alien withholding 30% |
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New York State withholding 6.85% |
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New York City withholding 3.648% |
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Yonkers withholding .685% | |
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Legislation was passed that requires the New York Lottery to withhold New York State taxes from taxable prizes over $5,000, regardless of the winner's place of residence. This law became effective October 1, 2000 and can be viewed at www.tax.state.ny.us By law, the New York Lottery is required to withhold past-due child support and prior public assistance received from any Lottery prize of $600 or more. |
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RECORDS ACCESS
To access public records maintained by the New York Lottery, write or fax: |
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New York Lottery
Michelle Mattiske, Records Access Officer
One Broadway Center
Schenectady, NY 12305
Phone: 518-388-3556 Fax: 518-388-3423 |
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To appeal a denial of access, write or fax:
New York Lottery |
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Julie Silverstein Barker, Senior Attorney
One Broadway Center
Schenectady, NY 12305
Fax: 518-388-3403 |
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The records may be viewed or copied at the One Broadway Center location. |
