425-A – Presumption of Taxability.
§ 425-a. Presumption of taxability. For the purpose of the proper administration of the taxes imposed by this article and to prevent evasion thereof, it shall be presumed with respect to this chapter that all alcoholic beverages possessed or found in this state are subject to the taxes imposed by this article until the contrary […]
426 – Records to Be Kept by Brand Owners, Distributors, Owners and Others.
§ 426. Records to be kept by brand owners, distributors, owners and others. Every brand owner, distributor, owner or other person shall keep a complete and accurate record of all purchases and sales or other dispositions of alcoholic beverages, and a complete and accurate record of the number of gallons of beers produced, manufactured, brewed […]
427 – Requirement and Content of Invoice on the Sale of Liquors.
§ 427. Requirement and content of invoice on the sale of liquors. 1. Every sale of liquors, except a sale at retail of ninety liters or less, shall be evidenced by and recorded on an individual, serially numbered invoice, and, with respect to each such sale, the seller therein shall make and complete such invoice […]
428 – Records and Reports of Transportation.
§ 428. Records and reports of transportation. 1. Every person transporting alcoholic beverages within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a true and accurate record of all alcoholic beverages so transported, showing such facts with relation to such alcoholic beverages and their transportation […]
321 – When to Take Effect.
§ 321. When to take effect. This chapter shall take effect immediately.
302 – Registration of Petroleum Businesses.
§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum business with respect to diesel motor fuel must be registered with the department of […]
305 – Exempt Entities.
§ 305. Exempt entities.–No corporation or unincorporated business shall be a petroleum business subject to tax under this article because it imported or caused motor fuel, diesel motor fuel or residual petroleum product to be imported into this state or produced, refined, manufactured or compounded such products in this state where such motor fuel, diesel […]
308 – Returns and Payment of Tax.
§ 308. Returns and payment of tax.–(a) General.–Every petroleum business subject to tax under this article shall monthly, on or before the twentieth day following the close of its taxable month, file a return which shall state (i) the number of gallons of motor fuel imported or caused to be imported into this state for […]
310 – Corporate Petroleum Businesses; Collection of Taxes and Penalties.
§ 310. Corporate petroleum businesses; collection of taxes and penalties.–(a) Designation for service of process.–Every petroleum business which is a corporation, except such a petroleum business having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do business by virtue of section thirteen hundred five of […]
312 – Deposit and Disposition of Revenue.
§ 312. Deposit and disposition of revenue.– (a) Except as otherwise provided, of all taxes, interest and penalties collected or received on or after April first, two thousand one, from the taxes imposed by section three hundred one-a of this article, (i) initially eighty and three-tenths percent shall be deposited, as prescribed by subdivision (d) […]