New York Tax Law Article 18 - TAXES ON ALCOHOLIC BEVERAGES

• 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...
• 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...
• 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...
• 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...
• 424 - Taxes Imposed.
  1. There are hereby levied and imposed on a distributor and a noncommercial importer excise taxes at the following rates: (a) Fourteen cents per gallon...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 430 - Determination of Tax.
  If a distributor, noncommercial importer or other person files a return under this article, but such return is incorrect or insufficient, the commissioner of taxation...
• 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...
• 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...
• 433 - Penalties and Interest.
  1. (a)(i) A distributor who or which fails to file a return or to pay any tax within the time required by or pursuant to...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...

Last modified: February 3, 2019