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New York Tax - Article 18 - (420 - 445) Taxes on Alcoholic Beverages
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New York Laws > Tax > New York Tax - Article 18 - (420 - 445) Taxes on Alcoholic Beverages
- New York Tax - Article 18 - Taxes on Alcoholic Beverages
Section 420. Definitions. 421. Registration of distributors. 422. Bonds of distributors. 423. Cancellation of registration of distributors. 424. Taxes imposed. 425. Special provision as to...
- New York Tax - § 420 - Definitions
As used in this article: 1. "Person" includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals...
- New York Tax - § 421 - Registration of Distributors
1. General. The commissioner, upon the application of a distributor, shall register such distributor in suitable books to be kept by the department for that...
- New York Tax - § 422 - Bonds of Distributors
The tax commission may require any distributor to file with the department of taxation and finance a bond issued by a surety company approved by...
- New York 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...
- New York Tax - § 424 - Taxes Imposed
by this section the first two hundred thousand barrels of beer brewed in this state and sold or used in this state in each calendar...
- New York Tax - § 425 - Special Provision as to Imposition of Taxes on Certain Alcoholic Beverages
If a person shall receive any alcoholic beverages from the distributor with respect thereto, under such circumstances so as to preclude the collection of the...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 430 - Determination of Tax
, both the commissioner of taxation and finance and the taxpayer have consented in writing to its determination after such time, the tax may be...
- New York 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...
- New York Tax - § 432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction
Nothing in this article shall be construed to require the payment to the department of taxation and finance of the taxes imposed by this article...
- New York Tax - § 433 - Penalties and Interest
under this subdivision may be recovered by the attorney-general in an action brought pursuant to section four hundred thirty-one of this article. Interest under this...
- New York Tax - § 434 - Refunds
1. Whenever the commissioner of taxation and finance shall determine that any moneys received under the provisions of this article were paid in error, he...
- New York Tax - § 434-A - Mailing Rules; Holidays
1. If any return, claim, statement, notice, application, or other document required to be filed, or any payment required to be made, within a prescribed...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 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...
- New York Tax - § 438 - Sale of Stamps Authorized
1. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through...
- New York Tax - § 445 - Local Taxes on Beer and Liquor by a City of One Million or More
1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered...
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