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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 |
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20 CRR-NY I I 1 78 Notes |
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(Statutory authority: Tax Law, §§ 171, 475, 509[7], 697[a]. 1096[a], 1142[1], [8], 1250, 1415[a], art. 20) |