Civil Penalties and Interest on Underpayments | Midpage

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New York Codes, Rules and Regulations

Part 78

Civil Penalties and Interest on Underpayments

Department of Taxation and Finance

78.1Failure to file a return or to pay the tax.78.2[Repealed]78.3Failure to pay the tax due to fraud.78.4Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions.78.5Interest on underpayments.78.6Individuals and entities not subject to civil penalties or interest on under payments.78.7Certificate of the commissioner.78.8Criminal penalties, seizures and forfeitures.