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 |
Sec. 81.2. Application of section 480 of the Tax Law
Latest version.
- Tax Law, § 489The provisions of section 480 of the Tax Law and the provisions of Part 72 of this Title relating to licensing of wholesale dealers shall be applicable to the registration of chain stores, to the extent that such provisions can be made applicable to such registrations, as if such provisions expressly referred to registration of chain stores.