Sec. 89.1. General

Latest version.

Tax Law, §§ 471-b, 471-c
Except as otherwise provided in this Subchapter or the Tax Law, all tobacco products:
(a) possessed in New York State by any person for sale; or
(b) used in New York State by any person;
are subject to the tobacco products tax imposed pursuant to article 20 of such law.

                    
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