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 75 - Returns, Payments And Records To Be Kept
Section 75.3 - Returns of cigarette use tax
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 171, 471-a and 475
(a) Every person who uses cigarettes in New York State so as to be subject to the use tax imposed pursuant to section 471-a of the Tax Law and section 74.5 of this Title must, within 24 hours after such use, file with the Department of Taxation and Finance a use tax return on a form prescribed by the department for such purpose. Such return must explain in detail the circumstances of the taxable use and indicate the quantity of cigarettes subject to tax.
(b)
(c) A return of cigarette use tax must be prepared in accordance with the instructions provided by the Department of Taxation and Finance and must be signed and filed in the same manner as an agent's cigarette tax return must be signed and filed pursuant to section 75.1(c) and (d) of this Part.