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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 2. Cigarette Marketing Standards |
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Part 83. Prima Facie Evidence of Intent |
20 CRR-NY I I 2 83 Notes |
Sec. 83.1. Prima facie evidence of intent |