§ 473-A — Returns and payment of tobacco products tax by distributors

New York § 473-A

• Jurisdiction: New York
• Law TAX: Tax
• Art. 20: Tax On Cigarettes and Tobacco Products

Text

§ 473-a. Returns and payment of tobacco products tax by distributors.\n1. Every distributor shall, on or before the twentieth day of each\nmonth, file with the commissioner of taxation and finance a return on\nforms to be prescribed and furnished by the commissioner, showing the\nquantity and wholesale price of all tobacco products imported or caused\nto be imported into the state by him or manufactured in the state by\nhim, during the preceding calendar month. Every distributor authorized\nby the commissioner to make returns and pay the tax on tobacco products\nsold, shipped or delivered by him to any person in the state shall file\na return showing the quantity and wholesale price of all tobacco\nproducts so sold, shipped or delivered during the preceding calendar\nmonth. Provided, however, the commissioner may, if he deems it necessary\nin order to insure the payment of the taxes imposed by this article,\nrequire returns to be made at such times and covering such periods as he\nmay deem necessary, and, by regulation, may permit the filing of returns\non a quarterly, semi-annual or annual basis, or may waive the filing of\nreturns by a distributor for such time and upon such terms as he may\ndeem proper if satisfied that no tax imposed by this article is or will\nbe payable by him during the time for which returns are waived. Such\nreturns shall contain such further information as the commissioner may\nrequire.\n 2. Every distributor shall pay to the commissioner with the filing of\nsuch return the tax on tobacco products for such month imposed under\nthis article.\n