New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 432
Tax to be paid but once; foreign and interstate commerce; injunction
§ 432. Tax to be paid but once; foreign and interstate commerce;
injunction. Nothing in this article shall be construed to require the payment to the department of taxation and finance of the taxes imposed by this article more than once on any quantity of alcoholic beverages sold or used within this state. No provision of this article shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be effective pursuant to the United States constitution and to the laws of the United States enacted pursuant thereto. The supreme court shall have jurisdiction to restrain the department, by injunction, from collecting a tax under this article upon any sale as to which, by reason of the United States constitution and the laws of the United States enacted pursuant thereto, such a tax cannot be imposed.
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In this article (22 sections)
- 420 · Definitions
- 421 · Registration of distributors
- 422 · Bonds of distributors
- 423 · Cancellation of registration of distributors
- 424 · Taxes imposed
- 425 · Special provision as to imposition of taxes on certain alcoholic…
- 425-A · Presumption of taxability
- 426 · Records to be kept by brand owners, distributors, owners and…
- 427 · Requirement and content of invoice on the sale of liquors
- 428 · Records and reports of transportation
- 429 · Payment of tax; returns
- 430 · Determination of tax
- 431 · Proceedings to recover tax
- 432 · Tax to be paid but once; foreign and interstate commerce;…
- 433 · Penalties and interest
- 434 · Refunds
- 434-A · Mailing rules; holidays
- 435 · Deposit and disposition of revenue
- 436 · General powers of the tax commission
- 437 · Returns to be secret
- 438 · Sale of stamps authorized
- 445 · Local taxes on beer and liquor by a city of one million or more