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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 IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter A. Sales and Use Taxes |
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Part 564. Prepayment of Sales Tax on Cigarettes |
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20 CRR-NY IV A 564 Notes |
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(Statutory authority: Tax Law, §§ 171, 1103, 1142[1], [12], 1250) |