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Statutes > New York Statutes > TAX - Tax > Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES

Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES

  • 420 - Definitions.
  • 421 - Registration of distributors.
  • 422 - Bonds of distributors.
  • 423 - Cancellation of registration of distributors.
  • 424 - Taxes imposed.
  • 425 - Special provision as to imposition of taxes on certain alcoholic beverages.
  • 425-A - Presumption of taxability.
  • 426 - Records to be kept by brand owners, distributors, owners and others.
  • 427 - Requirement and content of invoice on the sale of liquors.
  • 428 - Records and reports of transportation.
  • 429 - Payment of tax; returns.
  • 430 - Determination of tax.
  • 431 - Proceedings to recover tax.
  • 432 - Tax to be paid but once; foreign and interstate commerce; injunction.
  • 433 - Penalties and interest.
  • 434 - Refunds.
  • 434-A - Mailing rules; holidays.
  • 435 - Deposit and disposition of revenue.
  • 436 - General powers of the tax commission.
  • 437 - Returns to be secret.
  • 438 - Sale of stamps authorized.
  • 445 - Local taxes on beer and liquor by a city of one million or more.




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