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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 3. Tobacco Products Tax |
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Part 89. Introduction and Definitions |
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20 CRR-NY I I 3 89 Notes |
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(Statutory authority: Tax Law, §§ 171, 475, art. 20; L. 2002, ch. 85; Public Health Law, § 1399-00[10]) |