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 75. Returns, Payments and Records to Be Kept |
20 CRR-NY I I 1 75 Notes |
Sec. 75.1. Agent's cigarette tax returns |
Sec. 75.2. Wholesale dealer's informational returns and vending machine identification |
Sec. 75.3. Returns of cigarette use tax |
Sec. 75.4. Timely filing/timely payment |
Sec. 75.5. Records to be kept by agents and others |