Tax on Cigarettes and Tobacco Products

  1. Law
  2. New York Laws
  3. Tax
  4. Tax on Cigarettes and Tobacco Products

Checkout our iOS App for a better way to browser and research.

Section
470

Definitions.

Section
471

Imposition of Cigarette Tax.

Section
471-A

Use Tax on Cigarettes.

Section
471-B

Imposition of Tobacco Products Tax.

Section
471-C

Use Tax on Tobacco Products.

Section
471-D

Special Provision as to Imposition of Taxes on Certain Tobacco Products.

Section
471-E

Taxes Imposed on Qualified Reservations.

Section
472

Preparation and Sale of Stamps; Commissions; Distributors.

Section
473

Affixation and Cancellation of Stamps; Presumption.

Section
473-A

Returns and Payment of Tobacco Products Tax by Distributors.

Section
473-B

Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps Prohibited.

Section
474

Records to Be Kept; Examination.

Section
475

General Powers of the Tax Commission.

Section
476

Refunds; Sales of Stamps.

Section
478

Determination of Tax.

Section
479

Warrant for the Collection of Taxes.

Section
480

License.

Section
480-A

Retail Dealer and Vending Machine Registration.

Section
480-B

Prohibition Against the Stamping of Certain Cigarettes.

Section
480-C

Prohibition Against the Sale of Certain Tobacco Products.

Section
481

Penalties and Interest.

Section
482

Deposit and Disposition of Revenue.

Section
482-A

Joint Administration.