New York Laws
TAX - Tax
Article 18 - Taxes on Alcoholic Beverages

420 - Definitions. - (b) "Distributor" when used with respect to liquors means any...

421 - Registration of Distributors. - (a) In an action commenced pursuant to this subdivision whenever...

422 - Bonds of Distributors. - § 422. Bonds of distributors. The tax commission may require...

423 - Cancellation of Registration of Distributors. - § 423. Cancellation of registration of distributors. The registration of...

424 - Taxes Imposed. - (a) Fourteen cents per gallon upon beers; (b) Thirty cents...

425 - Special Provision as to Imposition of Taxes on Certain Alcoholic Beverages. - § 425. Special provision as to imposition of taxes on...

425-A - Presumption of Taxability. - § 425-a. Presumption of taxability. For the purpose of the...

426 - Records to Be Kept by Brand Owners, Distributors, Owners and Others. - § 426. Records to be kept by brand owners, distributors,...

427 - Requirement and Content of Invoice on the Sale of Liquors. - (a) the identifying number of such invoice; (b) the name...

428 - Records and Reports of Transportation. - § 428. Records and reports of transportation. 1. Every person...

429 - Payment of Tax; Returns. - § 429. Payment of tax; returns. 1. Every distributor, noncommercial...

430 - Determination of Tax. - § 430. Determination of tax. If a distributor, noncommercial importer...

431 - Proceedings to Recover Tax. - § 431. Proceedings to recover tax. 1. Whenever any distributor,...

432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction. - § 432. Tax to be paid but once; foreign and...

433 - Penalties and Interest. - (ii) Any other person who fails to file a return...

434 - Refunds. - (b) Any person holding a license issued by the state...

434-A - Mailing Rules; Holidays. - (b) Any equivalent of registered or certified mail designated by...

435 - Deposit and Disposition of Revenue. - § 435. Deposit and disposition of revenue. All taxes, interest...

436 - General Powers of the Tax Commission. - § 436. General powers of the tax commission. The powers...

437 - Returns to Be Secret. - (b) Cross-reference: For criminal penalties, see article thirty-seven of this...

438 - Sale of Stamps Authorized. - § 438. Sale of stamps authorized. 1. Notwithstanding any other...

445 - Local Taxes on Beer and Liquor by a City of One Million or More. - (a) Twelve cents per gallon upon beers and (b) Twenty-six...