Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 20. TAX ON CIGARETTES AND TOBACCO PRODUCTS |
Section 470. Definitions |
Section 471. Imposition of cigarette tax |
Section 471-A. Use tax on cigarettes |
Section 471-B. Imposition of tobacco products tax |
Section 471-C. Use tax on tobacco products |
Section 471-D. Special provision as to imposition of taxes on certain tobacco products |
Section 471-E. Taxes imposed on qualified reservations |
Section 472. Preparation and sale of stamps; commissions; distributors |
Section 473. Affixation and cancellation of stamps; presumption |
Section 473-A. Returns and payment of tobacco products tax by distributors |
Section 473-B. Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited |
Section 474. Records to be kept; examination |
Section 475. General powers of the tax commission |
Section 476. Refunds; sales of stamps |
Section 478. Determination of tax |
Section 479. Warrant for the collection of taxes |
Section 480. License |
Section 480-A. Retail dealer and vending machine registration |
Section ELEVEN. Hundred thirty-four of such article twenty-eight shall not apply to this section |
Section 480-B. Prohibition against the stamping of certain cigarettes |
Section 480-C. Prohibition against the sale of certain tobacco products |
Section 481. Penalties and interest |
Section 482. Deposit and disposition of revenue |
Section 482-A. Joint administration |