New York Laws
TAX - Tax
Article 20-C - Tax on Adult-Use Cannabis Products

492 - Definitions. - (a) "Adult-use cannabis product" means cannabis, concentrated cannabis, and cannabis-infused...

493 - Imposition of Tax. - (1) cannabis flower at the rate of five-tenths of one...

494 - Registration and Renewal. - (2) Provided, however, that the commissioner shall refund or credit...

495 - Returns and Payment of Tax. - (b) Every person required to file a return under this...

496 - Records to Be Kept; Penalties. - (b) Penalties. In addition to any other penalty provided in...

496-A - Returns to Be Secret. - (b) The commissioner, in his or her discretion, may permit...

496-B - Administrative Provisions. - (b)(1) All taxes, interest, and penalties collected or received by...

496-C - Additional Penalties. - (b) In addition to any other penalty authorized by this...

496-D - Enforcement. - (a) To conduct regulatory inspections during normal business hours of...

496-E - Notification of Enforcement Actions. - § 496-e. Notification of enforcement actions. The commissioner shall notify...