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 64 - Miscellaneous Provisions
Section 64.2 - Withdrawals from public and private bonded warehouses

(a) Public bonded warehouses must obtain form MT-321.1 in duplicate from all persons desiring to withdraw alcoholic beverages from bond. A resident of this State must be registered as a distributor or submit a receipt showing that the New York State tax has been paid, before the warehouse may permit the withdrawal of alcoholic beverages. One copy of form MT-321.1 must be signed by the warehouse company. A summary of all withdrawals from bond for the calendar month (form MT-321.2) must be prepared by the public bonded warehouse and the signed copies of the forms MT-321.1 are to be attached to form MT-321.2 and sent to the New York State Department of Taxation and Finance, Miscellaneous Tax, W.A. Harriman Campus, Albany, NY 12227, on or before the 15th day of the month following the month in which the withdrawals were made.

(b) Distributors who operate their own private bonded warehouses must also prepare form MT-321.1 in duplicate for each withdrawal from bond. A summary of all withdrawals from bond for the calendar month (form MT-321.2) must be prepared by the distributors and the signed copies of the forms MT-321.1 are to be attached to the form MT-321.2 and sent to the New York State Department of Taxation and Finance, Miscellaneous Tax, W.A. Harriman Campus, Albany, NY 12227, on or before the 15th day of the month following the month in which the withdrawals were made.