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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 |
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20 CRR-NY I I 1 74 Notes |
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(Statutory authority: Tax Law, §§ 171, 471[1], [4], [5], 471-e, 472[1], 475, 1142[1], 1250; art. 20; L. 2002, chs. 1, 93; L. 2008, ch. 57, part RR-1; L. 2010, ch. 134, part D) |