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 2 - Cigarette Marketing Standards
Part 85 - Remedies
Section 85.3 - Illegal and void contracts

Universal Citation: 20 NY Comp Codes Rules and Regs § 85.3

Current through Register Vol. 45, No. 52, December 27, 2023

Tax Law, § 484(c)

Any contract, agreement, arrangement, combination or common understanding, expressed or implied, made by any person in violation of any provision of article 20-A of the Tax Law, or this article, is declared to be an illegal and void contract, and no recovery shall be had thereon.

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