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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 |
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Part 74. Imposition of Cigarette Taxes |
| 20 CRR-NY I I 1 74 Notes |
| Sec. 74.1. Imposition of tax on the possession of cigarettes for sale |
| Sec. 74.2. Payment of tax on cigarettes possessed for sale; cigarette tax stamps |
| Sec. 74.3. Affixation and cancellation of cigarette stamps |
| Sec. 74.4. Forbidden sales of cigarettes |
| Sec. 74.5. Imposition of tax on the use of cigarettes |
| Sec. 74.6. Taxes imposed on qualified reservations |
| Sec. 74.7. Agent certification |