472 – Preparation and Sale of Stamps; Commissions; Distributors.
§ 472. Preparation and sale of stamps; commissions; distributors. 1. The commissioner shall prescribe, prepare and furnish stamps of such denominations and quantities as may be necessary for the payment of the tax on cigarettes imposed by this article, and may from time to time and as often as he deems advisable provide for the […]
471-B – Imposition of Tobacco Products Tax.
§ 471-b. Imposition of tobacco products tax. 1. There is hereby imposed and shall be paid a tax on all tobacco products possessed in this state by any person for sale, except that no tax shall be imposed on tobacco products sold under such circumstances that this state is without power to impose such tax, […]
473 – Affixation and Cancellation of Stamps; Presumption.
§ 473. Affixation and cancellation of stamps; presumption. Each agent shall affix within the time hereinafter prescribed, to each package of cigarettes, stamps evidencing the payment of the tax imposed by this article and shall cancel such stamps before such cigarettes are offered for sale or before they are otherwise disposed of, unless stamps have […]
473-A – Returns and Payment of Tobacco Products Tax by Distributors.
§ 473-a. Returns and payment of tobacco products tax by distributors. 1. Every distributor shall, on or before the twentieth day of each month, file with the commissioner of taxation and finance a return on forms to be prescribed and furnished by the commissioner, showing the quantity and wholesale price of all tobacco products imported […]
473-B – Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps Prohibited.
§ 473-b. Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited. 1. A person may not import into this state any cigarettes that have been marked for export outside the United States with a label or notice in compliance with 27 CFR § 290.185 or that violates a federal requirement […]
438 – Sale of Stamps Authorized.
§ 438. Sale of stamps authorized. 1. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through the sale of stamps, to be prepared and sold by it. The tax commission shall have power to determine the form and denominations of […]
445 – Local Taxes on Beer and Liquor by a City of One Million or More.
§ 445. Local taxes on beer and liquor by a city of one million or more. 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city excise taxes on […]
452 – Imposition of Tax.
§ 452. Imposition of tax. 1. On and after October first, nineteen hundred ninety-nine, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any professional or amateur boxing, sparring or wrestling match or exhibition in this state. Such tax shall be imposed on such gross receipts, exclusive […]
453 – Payment of Tax.
§ 453. Payment of tax. 1. In the case of gross receipts from broadcasting rights, such tax shall be paid to the commissioner of taxation and finance or to employees or officers of the state athletic commission acting as agents of the commissioner of taxation and finance and shall be accompanied by a return in […]
454 – Agents of the Commissioner of Taxation and Finance.
§ 454. Agents of the commissioner of taxation and finance. Employees and officers of the state athletic commission shall act as agents of the commissioner of taxation and finance in collecting the tax due under this article. The state athletic commission shall deposit all funds collected pursuant to this article and shall follow such procedures […]