Sec. 75.3. Returns of cigarette use tax

Tax Law, §§ 171, 471-a and 475

(a) Every person who uses cigarettes in New York State so as to be subject to the use tax imposed pursuant to section 471-a of the Tax Law and section 74.5 of this Title must, within 24 hours after such use, file with the Department of Taxation and Finance a use tax return on a form prescribed by the department for such purpose. Such return must explain in detail the circumstances of the taxable use and indicate the quantity of cigarettes subject to tax.

(b)

(1) A return of cigarette use tax must be accompanied by payment of the tax shown to be due thereon. Such remittance must be payable to the New York State Department of Taxation and Finance. The tax may be reported and paid in whole dollar amounts. If this election is made, a fractional part of a dollar may be disregarded, unless it amounts to 50 cents or more, in which case such fractional part must be increased to one dollar. However, such election is not applicable to items which must be taken into account in making the computations necessary to determine the amount of tax required to be shown on the return.

(2) Failure to pay the tax when due may subject the person liable for such payment to the civil penalties imposed by section 481 of the Tax Law (see Part 78 of this Title) and possible criminal sanctions imposed by article 37 of such law.

(c) A return of cigarette use tax must be prepared in accordance with the instructions provided by the Department of Taxation and Finance and must be signed and filed in the same manner as an agent's cigarette tax return must be signed and filed pursuant to section 75.1(c) and (d) of this Part.