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 3 - Tobacco Products Tax
Part 90 - Wholesale Dealers
Section 90.1 - Wholesale dealer's informational returns
Current through Register Vol. 47, No. 12, March 26, 2025
Tax Law, §§ 474 and 475
(a)
(b) In accordance with section 474 of the Tax Law, the wholesale dealer must maintain complete and accurate records to support the information reported on the informational returns required to be filed by subdivision (a) of this section.
(c) The wholesale dealer's informational returns must be prepared and filed in accordance with the instructions provided by the department. Every return filed by or on behalf of a wholesale dealer must contain a certification to the effect that the statements in the return are true, correct and complete. The fact that a person's name is signed on the certification of the return is prima facie evidence for all purposes that such person is authorized to sign and certify the return on behalf of the dealer and that the return was actually signed by such person.
(d) The department may, if its deems necessary in order to insure the revenue under article 20 of the Tax Law, require returns (from all wholesale dealers or from any particular wholesale dealer) to be made at such other times and covering such other periods as it may determine.
(e) In accordance with section 480 of the Tax Law, the license of any wholesale dealer of tobacco products may be cancelled or suspended for such dealer's failure to comply with the provisions of this Part.