488 – Joint Administration.
§ 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.
§ 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 […]
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 […]
490 – Excise Tax on Medical Cannabis.
* § 490. Excise tax on medical cannabis. 1. (a) For purposes of this article, the terms “medical cannabis,” “registered organization,” “certified patient,” and “designated caregiver” shall have the same definitions as in section three of the cannabis law. (b) As used in this section, where not otherwise specifically defined and unless a different meaning […]
491 – Returns to Be Secret.
* § 491. Returns to be secret. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is permitted to inspect any return […]
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 […]
479 – Warrant for the Collection of Taxes.
§ 479. Warrant for the collection of taxes. In addition to all other remedies for the collection of any taxes due under the provisions of this article, the tax commission may issue a warrant directed to the sheriff of any county commanding said sheriff to levy upon and sell the real and personal property of […]
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 […]