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Cigarette Tax | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter I
Article 1
Cigarette Tax
Department of Taxation and Finance
70
Introduction and Definitions
71
Agent's License
72
Cigarette Wholesale Dealer's License
73
Cigarette and Tobacco Products Retail Dealer and Vending Machine Registration
74
Imposition of Cigarette Taxes
75
Returns, Payments and Records to Be Kept
76
Exemptions from Tax
77
Refunds and Redemptions of Unused Stamps
78
Civil Penalties and Interest on Underpayments
79
Miscellaneous Provisions