New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 60 - Filing Requirements; Returns
Section 60.3 - Semiannual physical inventories
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 60.3
Current through Register Vol. 45, No. 52, December 27, 2023
Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058
Every wine distributor and every liquor distributor, whether a liquor distributor for the purpose of State or City of New York excise taxes, or both such taxes, must file a semiannual physical inventory of wines and liquors. One of the semiannual physical inventories submitted must be as of the end of the fiscal year of the distributor.
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