(b) Any equivalent of registered or certified mail designated by the
United States secretary of the treasury, or as may be designated by the
commissioner pursuant to the same criteria used by such secretary for
such designations pursuant to section seventy-five hundred two of the
internal revenue code, shall be included within the meaning of
registered or certified mail as used in subdivision one of this section.
If the commissioner finds that any equivalent of registered or certified
mail is inadequate for the needs of the state, the commissioner may
withdraw such designation for purposes of this article.
Structure New York Laws
Article 18 - Taxes on Alcoholic Beverages
421 - Registration of Distributors.
423 - Cancellation of Registration of Distributors.
425 - Special Provision as to Imposition of Taxes on Certain Alcoholic Beverages.
425-A - Presumption of Taxability.
426 - Records to Be Kept by Brand Owners, Distributors, Owners and Others.
427 - Requirement and Content of Invoice on the Sale of Liquors.
428 - Records and Reports of Transportation.
429 - Payment of Tax; Returns.
431 - Proceedings to Recover Tax.
432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.
434-A - Mailing Rules; Holidays.
435 - Deposit and Disposition of Revenue.
436 - General Powers of the Tax Commission.
438 - Sale of Stamps Authorized.
445 - Local Taxes on Beer and Liquor by a City of One Million or More.