New York Laws
TAX - Tax
Article 20 - Tax on Cigarettes and Tobacco Products

470 - Definitions. - (b) Lands within the state over which an Indian nation...

471 - Imposition of Cigarette Tax. - (b) Any agent who purchases unstamped packages of cigarettes from...

471-A - Use Tax on Cigarettes. - * § 471-a. Use tax on cigarettes. There is hereby...

471-B - Imposition of Tobacco Products Tax. - (a) Such tax on tobacco products other than snuff and...

471-C - Use Tax on Tobacco Products. - (i) Such tax on tobacco products other than snuff and...

471-D - Special Provision as to Imposition of Taxes on Certain Tobacco Products. - § 471-d. Special provision as to imposition of taxes on...

471-E - Taxes Imposed on Qualified Reservations. - (b) In order to ensure an adequate quantity of cigarettes...

472 - Preparation and Sale of Stamps; Commissions; Distributors. - § 472. Preparation and sale of stamps; commissions; distributors. 1....

473 - Affixation and Cancellation of Stamps; Presumption. - § 473. Affixation and cancellation of stamps; presumption. Each agent...

473-A - Returns and Payment of Tobacco Products Tax by Distributors. - § 473-a. Returns and payment of tobacco products tax by...

473-B - Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps Prohibited. - § 473-b. Cigarettes marked for export outside the United States;...

474 - Records to Be Kept; Examination. - § 474. Records to be kept; examination. 1. Every person...

475 - General Powers of the Tax Commission. - § 475. General powers of the tax commission. The powers...

476 - Refunds; Sales of Stamps. - § 476. Refunds; sales of stamps. Whenever any cigarettes upon...

478 - Determination of Tax. - § 478. Determination of tax. If any person files any...

479 - Warrant for the Collection of Taxes. - § 479. Warrant for the collection of taxes. In addition...

480 - License. - (b) Applications shall be accompanied by proof of the applicant's...

480-A - Retail Dealer and Vending Machine Registration. - (b) Every person who owns or, if the owner is...

480-B - Prohibition Against the Stamping of Certain Cigarettes. - § 480-b. Prohibition against the stamping of certain cigarettes. 1....

480-C - Prohibition Against the Sale of Certain Tobacco Products. - § 480-c. Prohibition against the sale of certain tobacco products....

481 - Penalties and Interest. - (B) If a tax on cigarettes or on tobacco products...

482 - Deposit and Disposition of Revenue. - § 482. Deposit and disposition of revenue. (a) All taxes,...

482-A - Joint Administration. - § 482-a. Joint administration. In addition to the powers granted...