New York Tax Law Article 20-A - CIGARETTE MARKETING STANDARDS

• 483 - Definitions.
  (a) Any term which is defined by section four hundred seventy of this chapter shall have the same meaning when used in this article, except...
• 484 - Unlawful Acts; Violations of Article.
  (a) Notwithstanding any other provision of law, it shall be unlawful and a violation of this article: 1. For any agent, wholesale dealer or retail...
• 485 - Determination of Cost of Agent, Retail Dealer or Wholesale Dealer.
  (a) 1. In determining "cost of the retail dealer", "cost of the agent" and "cost of the wholesale dealer" the tax commission or a court...
• 486 - Exceptions.
  (a) The provisions of this article shall not apply to sales made: 1. As an isolated transaction and not the usual course of business; or...
• 487 - Secrecy Requirement.
  (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner,...
• 488 - Joint Administration.
  In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and...
• 489 - Registration of Chain Stores.
  Every chain store, including vending machine operators, cooperative members, franchisees and large volume outlet operators, must register with the commissioner of taxation and finance. The...

Last modified: February 3, 2019