N.Y. Tax Law § 429 — Payment of tax; returns

§ 429. Payment of tax; returns. 1. Every distributor, noncommercial\nimporter or other person shall, on or before the twentieth day of each\nmonth, file with the department of taxation and finance a return, on\nforms to be prescribed by the commissioner and furnished by such\ndepartment, stating separately the number of gallons, or lesser\nquantity, of beers, and the number of liters, or lesser quantity, of\nwines and liquors sold or used by such distributor, noncommercial\nimporter or other person in this state during the preceding calendar\nmonth, except that the commissioner may, if he or she deems it necessary\nto facilitate the efficient reporting and payment of the tax imposed by\nthis article, require returns to be made at such times and covering such\nperiods as he or she may deem necessary. Such return shall contain such\nfurther information as the commissioner shall require. The fact that the\nname of the distributor, noncommercial importer or other person is\nsigned to a filed return shall be prima facie evidence for all purposes\nthat the return was actually signed by such distributor, noncommercial\nimporter or other person.\n 2. Each such distributor, noncommercial importer or other person shall\npay to such department with the filing of such return, the tax imposed\nby this article, on each gallon, or lesser quantity, of beers and on\neach liter, or lesser quantity of all other alcoholic beverages sold or\nused by such distributor, noncommercial importer or other person in this\nstate, as so reported, during the period covered by such return, except\nthat, where a distributor has purchased alcoholic beverages prior to the\nexpiration of the period covered by the return, upon which the taxes\nimposed by this article have been or are required to be paid by another\ndistributor, a credit shall be allowed for the amount of such taxes.\n 3. All alcoholic beverages which have come into the possession of a\ndistributor shall be deemed to have been sold or used by such\ndistributor unless it shall be proved to the satisfaction of the tax\ncommission that such alcoholic beverages have not been sold or used.\n 4. A distributor entitled to a refund under the provisions of section\nfour hundred thirty-four of this chapter, in lieu of such refund, may\ntake credit therefor on a return filed pursuant to this section, unless\nthe tax commission shall withdraw such privilege.\n 5. The commissioner shall provide any brewer, as such term is defined\nin subdivision five of section three of the alcoholic beverage control\nlaw, or any distiller, as such term is defined in subdivision ten of\nsection three of the alcoholic beverage control law, with the option to\nfile their tax returns electronically.\n