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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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Authorized Combative Sports Tax
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ARTICLE 18
Taxes On Alcoholic Beverages
Tax (TAX) CHAPTER 60
SECTION 420
Definitions
SECTION 421
Registration of distributors
SECTION 422
Bonds of distributors
SECTION 423
Cancellation of registration of distributors
SECTION 424
Taxes imposed
SECTION 425
Special provision as to imposition of taxes on certain alcoholic beverages
SECTION 425-A
Presumption of taxability
SECTION 426
Records to be kept by brand owners, distributors, owners and others
SECTION 427
Requirement and content of invoice on the sale of liquors
SECTION 428
Records and reports of transportation
SECTION 429
Payment of tax; returns
SECTION 430
Determination of tax
SECTION 431
Proceedings to recover tax
SECTION 432
Tax to be paid but once; foreign and interstate commerce; injunction
SECTION 433
Penalties and interest
SECTION 434
Refunds
SECTION 434-A
Mailing rules; holidays
SECTION 435
Deposit and disposition of revenue
SECTION 436
General powers of the tax commission
SECTION 437
Returns to be secret
SECTION 438
Sale of stamps authorized
SECTION 445
Local taxes on beer and liquor by a city of one million or more
ARTICLE 18

TAXES ON ALCOHOLIC BEVERAGES
Section 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 beverages.

425-a. Presumption of taxability.

426. Records to be kept by brand owners, distributors, owners

and others.

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;

injunction.

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.