Taxes On Alcoholic Beverages | Midpage

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New York Consolidated Laws

18

Taxes On Alcoholic Beverages

420Definitions 421Registration of distributors 422Bonds of distributors 423Cancellation of registration of distributors 424Taxes imposed 425Special provision as to imposition of taxes on certain alcoholic beverages 425-APresumption of taxability 426Records to be kept by brand owners, distributors, owners and others 427Requirement and content of invoice on the sale of liquors 428Records and reports of transportation 429Payment of tax; returns 430Determination of tax 431Proceedings to recover tax 432Tax to be paid but once; foreign and interstate commerce; injunction 433Penalties and interest 434Refunds 434-AMailing rules; holidays 435Deposit and disposition of revenue 436General powers of the tax commission 437Returns to be secret 438Sale of stamps authorized 445Local taxes on beer and liquor by a city of one million or more