§ 1184 — Administrative provisions

New York § 1184

• Jurisdiction: New York
• Law TAX: Tax
• Art. 28-C: Supplemental Tax On Vapor Products

Text

§ 1184. Administrative provisions. (a) Except as otherwise provided\nfor in this article, the taxes imposed by this article shall be\nadministered and collected in a like manner as and jointly with the\ntaxes imposed by sections eleven hundred five and eleven hundred ten of\nthis chapter. In addition, except as otherwise provided in this article,\nall of the provisions of article twenty-eight of this chapter (except\nsections eleven hundred seven, eleven hundred eight, eleven hundred\nnine, and eleven hundred forty-eight) relating to or applicable to the\nadministration, collection and review of the taxes imposed by such\nsections eleven hundred five and eleven hundred ten, including, but not\nlimited to, the provisions relating to definitions, returns, exemptions,\npenalties, tax secrecy, personal liability for the tax, and collection\nof tax from the customer, shall apply to the taxes imposed by this\narticle so far as such provisions can be made applicable to the taxes\nimposed by this article with such limitations as set forth in this\narticle and such modifications as may be necessary in order to adapt\nsuch language to the taxes so imposed. Such provisions shall apply with\nthe same force and effect as if the language of those provisions had\nbeen set forth in full in this article except to the extent that any\nprovision is either inconsistent with a provision of this article or is\nnot relevant to the taxes imposed by this article.\n (b) Notwithstanding the provisions of subdivision (a) of this section,\nthe exemptions provided in paragraph ten of subdivision (a) of section\neleven hundred fifteen of this chapter, and the provisions of section\neleven hundred sixteen, except those provided in paragraphs one, two,\nthree and six of subdivision (a) of such section, shall not apply to the\ntaxes imposed by this article.\n (c) Notwithstanding the provisions of this section or section eleven\nhundred forty-six of this chapter, the commissioner may, in his or her\ndiscretion, permit the commissioner of health or his or her authorized\nrepresentative to inspect any return related to the tax imposed by this\narticle and may furnish to the commissioner of health any such return or\nsupply him or her with information concerning an item contained in any\nsuch return, or disclosed by any investigation of a liability under this\narticle.\n