New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter I. Franchise and Certain Business Taxes |
Subchapter I. Cigarette Tax, Cigarette Marketing Standards and Tobacco Products Tax |
Article 1. Cigarette Tax |
Part 70. Introduction and Definitions |
20 CRR-NY I I 1 70 Notes |
Sec. 70.1. General |
Sec. 70.2. Definitions |