Current through Register Vol. 45, No. 52, December 27, 2023
Tax Law, §§ 421(1), 424, 426, 429 and
1142(1)
(a)
(1) As provided in section
68.2(b)(1)
of this Part, an abbreviated registration as a distributor of liquors in the
form of a special permit may be obtained by an individual importing not more
than 360 liters of liquors into New York State during a one-year period for
such individual's personal use and consumption. Each permit shall be valid for
a two-week period of time as described in subdivision (d) of this section and
after such time shall be null and void. Any individual wishing to obtain such a
permit must apply to the Department of Taxation and Finance and receive such
permit prior to the importation of liquors thereunder into New York
State.
(2) An application for a
special permit must be made on a form prescribed by the department for such
purpose and must contain, in addition to any other information, the following:
(i) the applicant's name, address and social
security number;
(ii) the two-week
period of time for which the special permit is requested;
(iii) identification of the intended means of
transporting the liquors;
(iv) the
location or intended location from which the liquors will be imported into the
State;
(v) the destination of the
liquors in the State, if different from the applicant's address;
(vi) the number of liters of liquors imported
into New York State during the 365-day period immediately prior to the last day
of the two-week period for which the special permit is requested (but not
including any period prior to November 1, 1993); and
(vii) a certification by the applicant that
the statements in the application are true, correct and complete.
(3) At the time of application, an
applicant must present positive proof of identification as prescribed in such
application.
(4) No fee is required
to be submitted with the application.
(b) An individual may submit an application
to any office designated by the Department of Taxation and Finance for
accepting such applications. An application will not be accepted prior to 30
days before the date for which the permit is requested to commence.
(c)
(1)
Upon receipt, the Department of Taxation and Finance will evaluate and either
deny or approve each application for a special permit. Such an application may
be denied for a violation of any of the provisions of article 18 of the Tax Law
or any rule or regulation adopted pursuant thereto. An application for a
special permit may also be denied for failure to pay any tax imposed by or
pursuant to the Tax Law, or where an applicant has been convicted of a crime
provided for under such law or has been convicted under the laws of any other
taxing jurisdiction of a crime which, if committed in this State, would
constitute a similar crime under the Tax Law. A notice of denial may be given
by registered or certified mail to the applicant at the address furnished in
the application. Such notice will outline the basis for denial and will contain
a statement that the denial may be protested through a hearing provided a
petition therefor is filed within 90 days of the giving of the
notice.
(2) Upon approval of the
application, the department will issue a special permit to the applicant. Such
permit will set forth the applicant's name and address; the two-week period of
time for which such permit is valid; and any additional information or
identifying details as may be required by the department. The permit will also
require purchase information to be completed with respect to each and every
purchase by the applicant concerning the liquors imported.
(d)
(1) A
special permit is valid for the two-week period set forth therein. A
two-week period is that period of 14 consecutive days approved
by the department. More than one special permit may be obtained during the
year; however, in no event may an individual import more than 360 liters of
liquors into New York State in a one-year period without a full registration as
a distributor of liquors under section
421 of the Tax Law.
(2) A special permit is also valid only with
respect to the individual to whom it was issued.
(e) A special permit must accompany the
permit holder importing the liquors into New York State and must be made
available for inspection by a peace officer, acting pursuant to such peace
officer's special duties, a police officer, any representative of the
Department of Taxation and Finance or any other person authorized by law to
inquire into or investigate the importation of liquors into New York State.
(Also, see section
68.4
of this Part for the manifest document requirement when transporting liquors
into or in New York State.)
(f)
(1) Every individual to whom a special permit
is issued must, on or before the 20th day after the date such permit expires,
file with the Department of Taxation and Finance a tax return on a form
prescribed by the department for such purpose and pay any alcoholic beverage
taxes due with the filing of such return. A return must be filed for every
special permit issued by the department, even though no tax may be payable, and
such permit must accompany the return. All of the provisions of article 18 of
the Tax Law relating to the filing of returns, the payment of tax and the
application of penalty and interest thereon and criminal penalties respecting
article 18 of the Tax Law shall apply to the return of tax and payment of tax
relating to the special permit.
(2)
A copy of the special permit issued pursuant to the provisions of this section
and any records needed to verify the entries and accuracy of the return filed
relating to such permit must be retained for a period of three years, and upon
oral or written demand by the Commissioner of Taxation and Finance must be made
available for use and inspection by the department.
(3) See, also, section
531.6
of this Title for rules concerning the filing of reports and payment of the
compensating use taxes imposed by and pursuant to articles 28 and 29 of the Tax
Law. The department may require that any compensating use taxes imposed on
liquors imported into the State under the authority of a special permit be
reported and paid in the same manner and at the same time as the alcoholic
beverage taxes.
(g)
(1) A special permit shall not be used to
circumvent the full registration requirements of a distributor of liquors as
provided for in section 421 of article 18 of the Tax Law or in violation of any
other provisions of such article or of any rule or regulation promulgated
thereunder. Such a use shall constitute grounds for denial, suspension or
revocation of a registration of a distributor of liquors (either full or
abbreviated). In addition, such a use by the permit holder subjects the permit
holder to the criminal penalties imposed pursuant to section 1813 of article 37
of the Tax Law.
(2) A special
permit will not be issued in violation of section
65-c of the Alcoholic Beverage Control Law
to any individual under the age of 21 years.