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 78 - Civil Penalties And Interest On Underpayments
- Section 78.1 - Failure to file a return or to pay the tax
- Section 78.2 - Repealed
- Section 78.3 - Failure to pay the tax due to fraud
- Section 78.4 - Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions
- Section 78.5 - Interest on underpayments
- Section 78.6 - Individuals and entities not subject to civil penalties or interest on underpayments
- Section 78.7 - Certificate of the commissioner
- Section 78.8 - Criminal penalties, seizures and forfeitures
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 475, 509[7], 697[a]. 1096 [a], 1142[1], [8], 1250, 1415[a], art. 20
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