Opn. No.

Hon. Margaret R. DeFrancisco Formal Opinion Director, New York Lottery No. 2001-F2 P. O. Box 7500 Schenectady, N Y 12301-7500

Dear Director DeFrancisco:

You have asked whether certain provisions of the Tax Law, which pursuant to an amendment enacted on August 3, 2001, continue in full force and effect until October 15, 2001, when they expire, would be deemed to be in effect throughout the entire day of October 15. In our view, these provisions would remain in effect throughout that day.

You have indicated that pursuant to Part NN of Chapter 118 of the Laws of 2001, certain sections of the Tax…