New York Tax Law Article 20 - TAX ON CIGARETTES AND TOBACCO PRODUCTS

• 470 - Definitions.
  When used in this article the following words shall have the meanings herein indicated: 1. "Cigarette." Any roll for smoking made wholly or in part...
• 471 - Imposition of Cigarette Tax.
  1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale, except that...
• 471-a - Use Tax on Cigarettes.
  There is hereby imposed and shall be paid a tax on all cigarettes used in the state by any person, except that no tax shall...
• 471-b - Imposition of Tobacco Products Tax.
  1. There is hereby imposed and shall be paid a tax on all tobacco products possessed in this state by any person for sale, except...
• 471-c - Use Tax on Tobacco Products.
  (a) There is hereby imposed and shall be paid a tax on all tobacco products used in the state by any person, except that no...
• 471-d - Special Provision As to Imposition of Taxes on Certain Tobacco Products.
  If a person shall receive any tobacco products, upon which tobacco products this state was without power to impose the taxes under this article, and...
• 471-e - Taxes Imposed on Qualified Reservations.
  1. Indian tax exemption coupon system. (a) Notwithstanding any provision of this article to the contrary qualified Indians may purchase cigarettes for such qualified Indians'...
• 472 - Preparation and Sale of Stamps; Commissions; Distributors.
  1. The commissioner shall prescribe, prepare and furnish stamps of such denominations and quantities as may be necessary for the payment of the tax on...
• 473 - Affixation and Cancellation of Stamps; Presumption.
  Each agent shall affix within the time hereinafter prescribed, to each package of cigarettes, stamps evidencing the payment of the tax imposed by this article...
• 473-a - Returns and Payment of Tobacco Products Tax by Distributors.
  1. Every distributor shall, on or before the twentieth day of each month, file with the commissioner of taxation and finance a return on forms...
• 473-b - Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps Prohibited.
  1. A person may not import into this state any cigarettes that have been marked for export outside the United States with a label or...
• 474 - Records to Be Kept; Examination.
  1. Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads or streets of the state, shall be required to...
• 475 - 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...
• 476 - Refunds; Sales of Stamps.
  Whenever any cigarettes upon which stamps have been placed or tobacco products upon which the tax has been paid have been sold and shipped into...
• 478 - Determination of Tax.
  If any person files any return under this article, but such return is incorrect or insufficient, the commissioner of taxation and finance shall determine the...
• 479 - Warrant for the Collection of Taxes.
  In addition to all other remedies for the collection of any taxes due under the provisions of this article, the tax commission may issue a...
• 480 - License.
  1. General. (a) On and after July first, nineteen hundred thirty-nine no person shall be a wholesale dealer unless he has been granted and publicly...
• 480-a - Retail Dealer and Vending Machine Registration.
  1. (a) On and after January first, nineteen hundred ninety-one, every retail dealer shall publicly display a certificate of registration from the department in each...
• 480-b - Prohibition Against the Stamping of Certain Cigarettes.
  1. Every tobacco product manufacturer as defined by section thirteen hundred ninety-nine-oo of the public health law whose cigarettes are sold for consumption in this...
• 480-c - Prohibition Against the Sale of Certain Tobacco Products.
  1. Every tobacco product manufacturer, as defined by section thirteen hundred ninety-nine-oo of the public health law, whose roll-your-own tobacco is sold for consumption in...
• 481 - Penalties and Interest.
  1. (a)(i)(A) An agent or distributor or other person treated as a distributor pursuant to section four hundred seventy-one-d who or which fails to file...
• 482 - Deposit and Disposition of Revenue.
  (a) All taxes, fees, interest and penalties collected or received by the commissioner under this article and article twenty-A of this chapter shall be deposited...
• 482-a - 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...

Last modified: February 3, 2019