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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter I. Cigarette Tax, Cigarette Marketing Standards and Tobacco Products Tax |
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Article 1. Cigarette Tax |
| Part 70. Introduction and Definitions |
| Part 71. Agent's License |
| Part 72. Cigarette Wholesale Dealer's License |
| Part 73. Cigarette and Tobacco Products Retail Dealer and Vending Machine Registration |
| Part 74. Imposition of Cigarette Taxes |
| Part 75. Returns, Payments and Records to Be Kept |
| Part 76. Exemptions from Tax |
| Part 77. Refunds and Redemptions of Unused Stamps |
| Part 78. Civil Penalties and Interest on Underpayments |
| Part 79. Miscellaneous Provisions |