455 – Receipts Exempted From Tax.
§ 455. Receipts exempted from tax. 1. The gross receipts from any sparring, boxing or wrestling match or exhibition conducted under the supervision or the control of the New York state national guard or naval militia where all of the contestants are members of the active militia shall not be subject to the tax imposed […]
456 – Practice and Procedure.
§ 456. Practice and procedure. The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed under this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in […]
470 – Definitions.
§ 470. Definitions. When used in this article the following words shall have the meanings herein indicated: 1. “Cigarette.” Any roll for smoking made wholly or in part of tobacco or of any other substance, irrespective of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any […]
471 – Imposition of Cigarette Tax.
§ 471. Imposition of cigarette tax. * 1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale, except that no tax shall be imposed on cigarettes sold under such circumstances that this state is without power to impose such tax, including sales […]
435 – Deposit and Disposition of Revenue.
§ 435. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under the taxes imposed by this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
436 – General Powers of the Tax Commission.
§ 436. 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.
437 – Returns to Be Secret.
§ 437. 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 tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, or any officer or person who, pursuant to this […]
429 – Payment of Tax; Returns.
§ 429. Payment of tax; returns. 1. Every distributor, noncommercial importer or other person shall, on or before the twentieth day of each month, file with the department of taxation and finance a return, on forms to be prescribed by the commissioner and furnished by such department, stating separately the number of gallons, or lesser […]
430 – Determination of Tax.
§ 430. Determination of tax. If a distributor, noncommercial importer or other person files a 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 […]
431 – Proceedings to Recover Tax.
§ 431. Proceedings to recover tax. 1. Whenever any distributor, noncommercial importer or other person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the department of taxation and finance, enforce payment of such […]