New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 473-A
Returns and payment of tobacco products tax by distributors
§ 473-a. Returns and payment of tobacco products tax by distributors.
# 1.
Every distributor shall, on or before the twentieth day of each month, file with the commissioner of taxation and finance a return on forms to be prescribed and furnished by the commissioner, showing the quantity and wholesale price of all tobacco products imported or caused to be imported into the state by him or manufactured in the state by him, during the preceding calendar month. Every distributor authorized by the commissioner to make returns and pay the tax on tobacco products sold, shipped or delivered by him to any person in the state shall file a return showing the quantity and wholesale price of all tobacco products so sold, shipped or delivered during the preceding calendar month. Provided, however, the commissioner may, if he deems it necessary in order to insure the payment of the taxes imposed by this article, require returns to be made at such times and covering such periods as he may deem necessary, and, by regulation, may permit the filing of returns on a quarterly, semi-annual or annual basis, or may waive the filing of returns by a distributor for such time and upon such terms as he may deem proper if satisfied that no tax imposed by this article is or will be payable by him during the time for which returns are waived. Such returns shall contain such further information as the commissioner may require.
# 2.
Every distributor shall pay to the commissioner with the filing of such return the tax on tobacco products for such month imposed under this article.
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In this article (23 sections)
- 470 · Definitions
- 471 · Imposition of cigarette tax
- 471-A · Use tax on cigarettes
- 471-B · Imposition of tobacco products tax
- 471-C · Use tax on tobacco products
- 471-D · Special provision as to imposition of taxes on certain tobacco…
- 471-E · Taxes imposed on qualified reservations
- 472 · Preparation and sale of stamps; commissions; distributors
- 473 · Affixation and cancellation of stamps; presumption
- 473-A · Returns and payment of tobacco products tax by distributors
- 473-B · Cigarettes marked for export outside the United States;…
- 474 · Records to be kept; examination
- 475 · General powers of the tax commission
- 476 · Refunds; sales of stamps
- 478 · Determination of tax
- 479 · Warrant for the collection of taxes
- 480 · License
- 480-A · Retail dealer and vending machine registration
- 480-B · Prohibition against the stamping of certain cigarettes
- 480-C · Prohibition against the sale of certain tobacco products
- 481 · Penalties and interest
- 482 · Deposit and disposition of revenue
- 482-A · Joint administration