1095 – Criminal Penalties; Cross-Reference.
§ 1095. Criminal penalties; cross-reference.–For criminal penalties, see article thirty-seven of this chapter.
1096 – General Powers of Tax Commission.
§ 1096. General powers of tax commission.—(a) General.—The tax commission shall administer and enforce the tax imposed by article nine, nine-a, nine-b and nine-c, and it is authorized to make such rules and regulations, and to require such facts and information to be reported, as it may deem necessary to enforce the provisions of such […]
1097 – Disposition of Revenue.
§ 1097. Disposition of revenue.—All revenue collected or received by the tax commission under this article shall be deposited and disposed of in accordance with the provisions of the article of the tax law imposing the tax to which the revenue relates.
1101 – Definitions.
§ 1101. Definitions. (a) When used in this article the term “person” includes an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. (b) […]
1102 – Prepayment of Sales Tax on Motor Fuel and Diesel Motor Fuel.
§ 1102. Prepayment of sales tax on motor fuel and diesel motor fuel. (a) * (1) Every distributor of motor fuel shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter, a tax on each gallon of motor fuel (i) […]
1103 – Prepayment of Sales Tax on Cigarettes.
§ 1103. Prepayment of sales tax on cigarettes. (a)(1) Every cigarette agent shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter, a tax on cigarettes possessed for sale or use in this state and to which an agent is […]
1104 – Convention Center Hotel Unit Fee.
§ 1104. Convention center hotel unit fee. (a) Imposition. In addition to any other fee or tax imposed by this article or any other law, on and after April first, two thousand five, there is hereby imposed within the territorial limits of a city with a population of a million or more and there shall […]
1082 – Assessment.
§ 1082. Assessment.—(a) Assessment date.— (1) The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical or clerical error, shall be deemed to be assessed on the date of filing of the return (including any amended […]
1083 – Limitations on Assessment.
§ 1083. Limitations on assessment.— (a) General.— Except as otherwise provided in this section, any tax under article nine, nine-a, nine-b or nine-c shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed). (b) Time return deemed filed.—For purposes of this […]
1084 – Interest on Underpayment.
§ 1084. Interest on underpayment.—(a) General.–If any amount of tax is not paid on or before the last date prescribed in article nine or nine-a of this chapter for payment, interest on such amount at the underpayment rate set by the commissioner pursuant to section one thousand ninety-six of this article, or if no rate […]