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New York Tax - Article 18 - § 423 Cancellation of Registration of Distributors

Legal Research Home > New York Laws > Tax > New York Tax - Article 18 - § 423 Cancellation of Registration of Distributors

Tax 
 
    §  423. Cancellation of registration of distributors. The registration
  of any distributor may be cancelled by the commissioner upon its failure
  to file a bond or other security when required, and the registration  of
  a  distributor  may be cancelled by the commissioner upon its failure to
  comply with any of the provisions of  this  article  or  any  reasonable
  requirement,  rule or regulation adopted pursuant to this article by the
  department of taxation and finance  or  by  the  commissioner.  All  the
  provisions  of  subdivisions  four  through six and eight through ten of
  section  two  hundred  eighty-three  of   this   chapter   relating   to
  registration  of  distributors  of motor fuel shall be applicable to the
  registration of distributors under this article with the same force  and
  effect as if the language of those subdivisions had been incorporated in
  full  in  this section and had expressly referred to the registration of
  distributors under this article and the tax  imposed  by  this  article,
  with  such  modification  as  may  be  necessary  in  order to adapt the
  language of such provisions to the provisions of this article, provided,
  specifically, that the term "motor fuel" shall  be  read  as  "alcoholic
  beverages".   Provided,  however,  a  registration  shall  be  cancelled
  immediately, upon cancellation or revocation  for  cause  of  a  license
  under   the   alcoholic   beverage  control  law.  A  distributor  shall
  immediately inform the department in writing of any change in  its  name
  or  address,  and  a  corporate distributor shall immediately inform the
  department, in writing, of any change in its name, or in its officers or
  directors, or their residence addresses.

Last modified: March 9, 2013