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 2. Cigarette Marketing Standards |
Part 81. Registration of Chain Stores |
20 CRR-NY I I 2 81 Notes |
Sec. 81.1. Registration of chain stores |
Sec. 81.2. Application of section 480 of the Tax Law |