New York Tax Law Part 1 - DEFINITIONS

• 1101 - Definitions.
  (a) When used in this article the term "person" includes an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee,...
• 1102 - Prepayment of Sales Tax on Motor Fuel and Diesel Motor Fuel.
  (a) * (1) Every distributor of motor fuel shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to...
• 1103 - Prepayment of Sales Tax on Cigarettes.
  (a)(1) Every cigarette agent shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article...

Last modified: February 3, 2019