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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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ARTICLE 20
Tax On Cigarettes and Tobacco Products
Tax (TAX) CHAPTER 60
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
ARTICLE 20

TAX ON CIGARETTES AND TOBACCO PRODUCTS
Section 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 products.

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;

importation and affixation of stamps prohibited.

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.