New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 74 - Imposition Of Cigarette Taxes
- Section 74.1 - Imposition of tax on the possession of cigarettes for sale
- Section 74.2 - Payment of tax on cigarettes possessed for sale; cigarette tax stamps
- Section 74.3 - Affixation and cancellation of cigarette stamps
- Section 74.4 - Forbidden sales of cigarettes
- Section 74.5 - Imposition of tax on the use of cigarettes
- Section 74.6 - Taxes imposed on qualified reservations
- Section 74.7 - Agent certification
Current through Register Vol. 45, No. 52, December 27, 2023
Statutory authority: Tax Law, §§ 171, 471[1], [4], [5], 471-e, 472 [1], 475, 1142[1], 1250; art. 20; L. 2002, chs. 1, 93; L. 2008, ch. 57, part RR-1; L. 2010, ch. 134, part D
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