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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 86. Determination of Cost |
| 20 CRR-NY I I 2 86 Notes |
| Sec. 86.1. Evidence considered in determining costs |
| Sec. 86.2. Manufacturer's gratis merchandise and payments |
| Sec. 86.3. Combination sales |
| Sec. 86.4. Sales outside of the ordinary channels of trade |