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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 78. Civil Penalties and Interest on Underpayments |
| 20 CRR-NY I I 1 78 Notes |
| Sec. 78.1. Failure to file a return or to pay the tax |
| Sec. 78.2. [Repealed] |
| Sec. 78.3. Failure to pay the tax due to fraud |
| Sec. 78.4. Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions |
| Sec. 78.5. Interest on underpayments |
| Sec. 78.6. Individuals and entities not subject to civil penalties or interest on under payments |
| Sec. 78.7. Certificate of the commissioner |
| Sec. 78.8. Criminal penalties, seizures and forfeitures |