482-A – Joint Administration.
§ 482-a. 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 this article and the cigarette marketing standards contained in article twenty-A […]
480 – License.
§ 480. License. 1. General. (a) On and after July first, nineteen hundred thirty-nine no person shall be a wholesale dealer unless he has been granted and publicly displays in his place of business a license from the department. Applications for licenses shall be made on forms prescribed by the commissioner. (b) Applications shall be […]
480-A – Retail Dealer and Vending Machine Registration.
§ 480-a. Retail dealer and vending machine registration. 1. (a) On and after January first, nineteen hundred ninety-one, every retail dealer shall publicly display a certificate of registration from the department in each place of business in this state through which it sells cigarettes or tobacco products at retail. A retail dealer who has no […]
480-B – Prohibition Against the Stamping of Certain Cigarettes.
§ 480-b. Prohibition against the stamping of certain cigarettes. 1. Every tobacco product manufacturer as defined by section thirteen hundred ninety-nine-oo of the public health law whose cigarettes are sold for consumption in this state shall annually certify under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer: (a) […]
480-C – Prohibition Against the Sale of Certain Tobacco Products.
§ 480-c. Prohibition against the sale of certain tobacco products. 1. Every tobacco product manufacturer, as defined by section thirteen hundred ninety-nine-oo of the public health law, whose roll-your-own tobacco is sold for consumption in this state, must annually certify under penalty of perjury that, as of the date of that certification, the tobacco product […]
481 – Penalties and Interest.
§ 481. Penalties and interest. 1. (a)(i)(A) An agent or distributor or other person treated as a distributor pursuant to section four hundred seventy-one-d who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time […]
482 – Deposit and Disposition of Revenue.
§ 482. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under this article and article twenty-A of this chapter shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. (b) From the taxes, interest and penalties collected […]
475 – General Powers of the Tax Commission.
§ 475. General powers of the tax commission. The powers conferred upon the tax commission by sections one hundred seventy-one and one hundred seventy-one-b of this chapter shall, so far as applicable, be exercisable with respect to the provisions of this article. Such commission may require returns to be filed with it at such times […]
476 – Refunds; Sales of Stamps.
§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which stamps have been placed or tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there or have become unfit for use and consumption or unsalable, or have been destroyed, or whenever the […]
478 – Determination of Tax.
§ 478. Determination of tax. If any person files any return under this article, but such return is incorrect or insufficient, the commissioner of taxation and finance shall determine the amount of tax due at any time within three years after the return was filed (whether or not such return was filed on or after […]