Within 24 hours of receipt of any cigarettes, and before offering the cigarettes for sale at retail, the retailer is required to open each box, carton, or container to determine whether or not the proper cigarette tax stamps have been affixed. If the cigarettes are unstamped, or bear an improper tax stamp, the retailer must immediately notify the dealer from whom the cigarettes were purchased and arrange for delivery of properly stamped cigarettes to replace them. Cigarettes found in the place of business without the proper stamps, or not marked as having been received within the preceding 24 hours, will be presumed to be kept in violation of the law. Available Earlier this year, the Tax Compliance Division introduced the direct debit of payments for installment payment agreements. The direct debit of such payments, which is usually a condition for obtaining an agreement, offers several benefits to taxpayers.
Direct debit saves time and postage, and is reliable, accurate, and confidential.
The Subscription Service Pilot is an Internet list subscription service offering electronic announcement notification to customers via e-mail . The service will also provide tax practitioners and others with a link to the New York State Division of Tax Appeals and Tax Appeals Tribunal Web page containing a list of links to recently issued Tribunal decisions.