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    • Legislation USA
    • New York Laws
    • TAX - Tax
    • Article 18 - Taxes on Alcoholic Beverages
    • 436 - General Powers of the Tax Commission.

    New York Laws
    Article 18 - Taxes on Alcoholic Beverages
    436 - General Powers of the Tax Commission.

    ยง 436. General powers of the tax commission. The powers conferred upon
    the tax commission by sections one hundred seventy-one and one hundred
    seventy-one-b of this chapter shall, so far as applicable, be
    exercisable with respect to the provisions of this article.

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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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