New York § 432 Tax to be paid but once; foreign and interstate commerce; injunction

New York Statutes

§ 432 — Tax to be paid but once; foreign and interstate commerce; injunction

New York § 432

Law TAXTax

Art. 18Taxes On Alcoholic Beverages

This text of New York § 432 (Tax to be paid but once; foreign and interstate commerce; injunction) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 432 (2026).

Text

  § 432. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of the taxes imposed\nby this article more than once on any quantity of alcoholic beverages\nsold or used within this state. No provision of this article shall apply\nor be construed to apply to foreign or interstate commerce, except in so\nfar as the same may be effective pursuant to the United States\nconstitution and to the laws of the United States enacted pursuant\nthereto. The supreme court shall have jurisdiction to restrain the\ndepartment, by injunction, from collecting a tax under this article upon\nany sale as to which, by reason of the United States constitution and\nthe laws of the United St

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§ 432. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of the taxes imposed\nby this article more than once on any quantity of alcoholic beverages\nsold or used within this state. No provision of this article shall apply\nor be construed to apply to foreign or interstate commerce, except in so\nfar as the same may be effective pursuant to the United States\nconstitution and to the laws of the United States enacted pursuant\nthereto. The supreme court shall have jurisdiction to restrain the\ndepartment, by injunction, from collecting a tax under this article upon\nany sale as to which, by reason of the United States constitution and\nthe laws of the United States enacted pursuant thereto, such a tax\ncannot be imposed.\n