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    • Legislation USA
    • New York Laws
    • TAX - Tax
    • Article 18 - Taxes on Alcoholic Beverages
    • 435 - Deposit and Disposition of Revenue.

    New York Laws
    Article 18 - Taxes on Alcoholic Beverages
    435 - Deposit and Disposition of Revenue.

    ยง 435. Deposit and disposition of revenue. All taxes, interest and
    penalties collected or received by the tax commission under the taxes
    imposed by this article shall be deposited and disposed of pursuant to
    the provisions of section one hundred seventy-one-a of this chapter.

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    Structure New York Laws

    New York Laws

    TAX - Tax

    Article 18 - Taxes on Alcoholic Beverages

    420 - Definitions.

    421 - Registration of Distributors.

    422 - Bonds of Distributors.

    423 - Cancellation of Registration of Distributors.

    424 - Taxes Imposed.

    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.

    430 - Determination of Tax.

    431 - Proceedings to Recover Tax.

    432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.

    433 - Penalties and Interest.

    434 - Refunds.

    434-A - Mailing Rules; Holidays.

    435 - Deposit and Disposition of Revenue.

    436 - General Powers of the Tax Commission.

    437 - Returns to Be Secret.

    438 - Sale of Stamps Authorized.

    445 - Local Taxes on Beer and Liquor by a City of One Million or More.

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