Tax On Cigarettes and Tobacco Products | Midpage

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New York Consolidated Laws

20

Tax On Cigarettes and Tobacco Products

470Definitions 471Imposition of cigarette tax 471-AUse tax on cigarettes 471-BImposition of tobacco products tax 471-CUse tax on tobacco products 471-DSpecial provision as to imposition of taxes on certain tobacco products 471-ETaxes imposed on qualified reservations 472Preparation and sale of stamps; commissions; distributors 473Affixation and cancellation of stamps; presumption 473-AReturns and payment of tobacco products tax by distributors 473-BCigarettes marked for export outside the United States; importation and affixation of stamps prohibited 474Records to be kept; examination 475General powers of the tax commission 476Refunds; sales of stamps 478Determination of tax 479Warrant for the collection of taxes 480License 480-ARetail dealer and vending machine registration 480-BProhibition against the stamping of certain cigarettes 480-CProhibition against the sale of certain tobacco products 481Penalties and interest 482Deposit and disposition of revenue 482-AJoint administration