New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 69D - GAMING OPERATION ACCOUNTING CONTROLS AND STANDARDS
Subchapter 3 - EXPIRATION OF GAMING-RELATED OBLIGATIONS OWED TO PATRONS
Section 13:69D-3.2 - Dormant internet or mobile gaming accounts; payment to the Casino Revenue Fund or General Fund
Universal Citation: NJ Admin Code 13:69D-3.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Each casino licensee or racetrack shall, on or before the 20th day of each calendar month:
1. Report in a format
prescribed by the Division, the total value of the funds removed from dormant
internet or mobile gaming accounts during the preceding calendar month;
and
2. Submit a check to the
Division payable to either the Casino Revenue Fund from casino licensees or the
General Fund from racetrack licensees, as applicable, equal to 50 percent of
the total value of the amount removed from dormant accounts during the
preceding month, as stated on the report.
(b) Failure to make the payments to the Casino Revenue Fund or the General Fund by the due date shall result in the imposition of penalties and interest as prescribed in the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq.
(c) Nothing shall preclude a casino or racetrack licensee from, in its discretion, issuing a cash complimentary to a patron to compensate a patron for funds removed from a dormant account.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
