§ 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.