§ 483. Definitions. (a) Any term which is defined by section four hundred seventy of this chapter shall have the same meaning when used in this article, except that for purposes of this article the following terms shall have the meanings herein indicated: 1. “Basic cost of cigarettes” shall mean the invoice cost of cigarettes […]
§ 484. Unlawful acts; violations of article. (a) Notwithstanding any other provision of law, it shall be unlawful and a violation of this article: 1. For any agent, wholesale dealer or retail dealer, with intent to injure competitors or destroy or substantially lessen competition, or with intent to avoid the collection or paying over of […]
§ 485. Determination of cost of agent, retail dealer or wholesale dealer. (a) 1. In determining “cost of the retail dealer”, “cost of the agent” and “cost of the wholesale dealer” the tax commission or a court shall receive and consider as bearing on the bona fides of such cost, evidence tending to show that […]
§ 486. Exceptions. (a) The provisions of this article shall not apply to sales made: 1. As an isolated transaction and not the usual course of business; or 2. Where cigarettes are advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or direction of any court. (b) 1. […]
§ 487. Secrecy requirement. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, any person engaged or retained by such department on an independent contract basis, or any […]
§ 488. Joint administration. In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax imposed by article twenty and article twenty-A of this chapter, including the joint […]
§ 489. Registration of chain stores. Every chain store, including vending machine operators, cooperative members, franchisees and large volume outlet operators, must register with the commissioner of taxation and finance. The fee for such registration shall be three hundred dollars, unless such fee has been paid during the preceding twelve months, in which case, the […]
