reglab/housing_qa huggingface dataset:
NY Tax L § 423 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 423 - Cancellation of Registration of Distributors.

§  423. Cancellation of registration of distributors. The registration   of any distributor may be cancelled by the commissioner upon its failure   to file a bond or other security when required, and the registration  of   a  distributor  may be cancelled by the commissioner upon its failure to   comply with any of the provisions of  this  article  or  any  reasonable   requirement,  rule or regulation adopted pursuant to this article by the   department of taxation and finance  or  by  the  commissioner.  All  the   provisions  of  subdivisions  four  through six and eight through ten of   section  two  hundred  eighty-three  of   this   chapter   relating   to   registration  of  distributors  of motor fuel shall be applicable to the   registration of distributors under this article with the same force  and   effect as if the language of those subdivisions had been incorporated in   full  in  this section and had expressly referred to the registration of   distributors under this article and the tax  imposed  by  this  article,   with  such  modification  as  may  be  necessary  in  order to adapt the   language of such provisions to the provisions of this article, provided,   specifically, that the term "motor fuel" shall  be  read  as  "alcoholic   beverages".   Provided,  however,  a  registration  shall  be  cancelled   immediately, upon cancellation or revocation  for  cause  of  a  license   under   the   alcoholic   beverage  control  law.  A  distributor  shall   immediately inform the department in writing of any change in  its  name   or  address,  and  a  corporate distributor shall immediately inform the   department, in writing, of any change in its name, or in its officers or   directors, or their residence addresses.
NY Tax L § 425 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 425 - Special Provision as to Imposition of Taxes on Certain Alcoholic Beverages.

§  425.  Special  provision  as  to  imposition  of  taxes  on certain   alcoholic beverages. If a person shall receive any  alcoholic  beverages   from  the  distributor with respect thereto, under such circumstances so   as to preclude the collection of the taxes under this  article,  because   this  state  was  without  power to impose such taxes under this article   against such distributor by reason of the constitution or the law of the   United States enacted pursuant thereto or the constitution  or  laws  of   this  state,  and  such  person  shall  thereafter  sell or use any such   alcoholic beverages in such manner and under such circumstances  as  may   subject  the  same to the taxing power of this state with respect to any   sale or use thereof, such person shall be liable for the tax imposed  by   section  four  hundred twenty-four with respect to such sale or use, and   shall make the same reports and returns,  pay  the  same  taxes  and  be   subject  to  the other applicable provisions of this article relating to   distributors, except that with respect to beers and wines such a  person   shall  not  be  subject  to  the  provisions  of  sections  four hundred   twenty-one and four hundred twenty-two of this article  if  such  person   does  not  offer such alcoholic beverages for sale or use such alcoholic   beverages for any commercial purpose. Provided,  further,  that  if  the   taxing  power  of  this  state does not extend to the imposition of such   taxes on, and the requirement of payment of such taxes by,  such  person   selling  or  using such beverages, then such person shall be required to   collect such taxes from its purchaser on the sale of such beverages  and   to  pay  over  such  taxes  to the commissioner. In such event, the same   reports and returns relating to  distributors,  along  with  remittance,   shall  be  required  by such person and all the other provisions of this   article relating to distributors shall apply. If such taxes are  not  so   collected,  then such purchaser shall, along with such person, be liable   for such taxes.
NY Tax L § 425-A (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 425-A - Presumption of Taxability.

§  425-a.  Presumption  of  taxability.  For the purpose of the proper   administration of the taxes imposed  by  this  article  and  to  prevent   evasion  thereof, it shall be presumed with respect to this chapter that   all alcoholic beverages possessed or found in this state are subject  to   the  taxes  imposed by this article until the contrary is established by   substantial evidence. Except with respect to a  purchase  at  retail  of   beers  or  wines  and  a  purchase at retail of ninety liters or less of   liquors, no person shall purchase  alcoholic  beverages  in  this  state   unless  the taxes imposed by this article with respect to such beverages   have been assumed by a distributor registered under this article or paid   by such distributor pursuant  to  and  in  accordance  with  the  manner   provided  herein  and  evidenced  in accordance with the manner provided   herein. In the case of  liquors,  such  taxes  shall  be  assumed  by  a   distributor   in   accordance   with   the  invoice  required,  and  the   certification of  tax  payment  included  therein,  under  section  four   hundred  twenty-seven  of  this  article; in the case of other alcoholic   beverages, the taxes shall be assumed by such  distributor  pursuant  to   and in accordance with the rules or regulations of the department.
NY Tax L § 426 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 426 - Records to Be Kept by Brand Owners, Distributors, Owners and Others.

§  426.  Records  to be kept by brand owners, distributors, owners and   others.  Every brand owner, distributor, owner  or  other  person  shall   keep  a complete and accurate record of all purchases and sales or other   dispositions of alcoholic beverages, and a complete and accurate  record   of  the  number  of  gallons  of beers produced, manufactured, brewed or   fermented  and  liters  of  all  other  alcoholic  beverages   produced,   distilled,  manufactured,  brewed,  compounded, mixed or fermented. Such   records shall be in such form and contain such other information as  the   tax  commission shall prescribe. Said commission, by rule or regulation,   also may require the delivery of statements to purchasers  of  alcoholic   beverages,  and  prescribe  the  matters  to  be contained therein. Such   records and statements, unless required by  the  tax  commission  to  be   preserved  for  a  longer period, shall be preserved for a period of one   year and shall be offered for  inspection  at  any  time  upon  oral  or   written  demand  by the commissioner of taxation and finance or his duly   authorized agents, and every such distributor,  brand  owner,  owner  or   other  person  shall make such reports to the department of taxation and   finance as may be required  by  the  tax  commission.  Nothing  in  this   section  contained shall be construed to require the keeping of a record   of the purchase or disposition of  alcoholic  beverages  by  a  consumer   thereof,  except  by a person who uses the same for commercial purposes,   or of the sale of alcoholic beverages at retail.
NY Tax L § 429 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 429 - Payment of Tax; Returns.

§  429.  Payment  of tax; returns. 1. Every distributor, noncommercial   importer or other person shall, on or before the twentieth day  of  each   month,  file  with  the  department of taxation and finance a return, on   forms to be  prescribed  by  the  commissioner  and  furnished  by  such   department,   stating  separately  the  number  of  gallons,  or  lesser   quantity, of beers, and the number of liters,  or  lesser  quantity,  of   wines  and  liquors  sold  or  used  by  such distributor, noncommercial   importer or other person in this state  during  the  preceding  calendar   month, except that the commissioner may, if he or she deems it necessary   to  facilitate the efficient reporting and payment of the tax imposed by   this article, require returns to be made at such times and covering such   periods as he or she may deem necessary. Such return shall contain  such   further information as the commissioner shall require. The fact that the   name  of  the  distributor,  noncommercial  importer  or other person is   signed to a filed return shall be prima facie evidence for all  purposes   that  the  return was actually signed by such distributor, noncommercial   importer or other person.2. Each such distributor, noncommercial importer or other person shall   pay to such department with the filing of such return, the  tax  imposed   by  this  article,  on  each gallon, or lesser quantity, of beers and on   each liter, or lesser quantity of all other alcoholic beverages sold  or   used by such distributor, noncommercial importer or other person in this   state,  as so reported, during the period covered by such return, except   that, where a distributor has purchased alcoholic beverages prior to the   expiration of the period covered by the return,  upon  which  the  taxes   imposed  by this article have been or are required to be paid by another   distributor, a credit shall be allowed for the amount of such taxes.3. All alcoholic beverages which have come into the  possession  of  a   distributor  shall  be  deemed  to  have  been  sold  or  used  by  such   distributor unless it shall be proved to the  satisfaction  of  the  tax   commission that such alcoholic beverages have not been sold or used.4.  A distributor entitled to a refund under the provisions of section   four hundred thirty-four of this chapter, in lieu of  such  refund,  may   take  credit therefor on a return filed pursuant to this section, unless   the tax commission shall withdraw such privilege.5. The commissioner shall provide any brewer, as such term is  defined   in  subdivision  five of section three of the alcoholic beverage control   law, or any distiller, as such term is defined  in  subdivision  ten  of   section  three of the alcoholic beverage control law, with the option to   file their tax returns electronically.
NY Tax L § 432 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.

§  432.  Tax  to  be  paid  but once; foreign and interstate commerce;   injunction. Nothing in this article shall be construed  to  require  the   payment  to  the department of taxation and finance of the taxes imposed   by this article more than once on any quantity  of  alcoholic  beverages   sold or used within this state. No provision of this article shall apply   or be construed to apply to foreign or interstate commerce, except in so   far  as  the  same  may  be  effective  pursuant  to  the  United States   constitution and to the laws  of  the  United  States  enacted  pursuant   thereto.  The  supreme  court  shall  have  jurisdiction to restrain the   department, by injunction, from collecting a tax under this article upon   any sale as to which, by reason of the United  States  constitution  and   the  laws  of  the  United  States  enacted pursuant thereto, such a tax   cannot be imposed.
NY Tax L § 435 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 435 - Deposit and Disposition of Revenue.

§  435.  Deposit  and  disposition of revenue. All taxes, interest and   penalties collected or received by the tax commission  under  the  taxes   imposed  by  this article shall be deposited and disposed of pursuant to   the provisions of section one hundred seventy-one-a of this chapter.
NY Tax L § 436 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 436 - General Powers of the Tax Commission.

§ 436. General powers of the tax commission. The powers conferred upon   the  tax  commission by sections one hundred seventy-one and one hundred   seventy-one-b  of  this  chapter  shall,  so  far  as   applicable,   be   exercisable with respect to the provisions of this article.
NY Tax L § 438 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 438 - Sale of Stamps Authorized.

§  438.  Sale  of  stamps  authorized.  1.  Notwithstanding  any other   provision of this article, the tax commission may by regulation  provide   that  the  taxes  on  alcoholic beverages shall be collected through the   sale of stamps, to be prepared and sold by it. The tax commission  shall   have power to determine the form and denominations of such stamps and to   prescribe by regulation the manner and time of affixation of such stamps   to  containers  of  alcoholic  beverages. It may provide for the sale of   such stamps by duly authorized agents, but such stamps shall not be sold   by any person not so authorized. The penalties and interest for  failure   to  affix stamps, in case the same are prescribed by the tax commission,   shall be the same as the penalties and interest in this article provided   for failure to pay taxes. If stamps are  so  prescribed,  any  alcoholic   beverages in containers to which stamps are required to be affixed shall   be  subject to confiscation by any duly authorized representative of the   tax commission, any  peace  officer,  acting  pursuant  to  his  special   duties,  or  any  police  officer in case the stamps are not so affixed.   Alcoholic beverages so confiscated may be sold by the tax commission  to   any  person  holding  a  proper  license  granted  by  the  state liquor   authority, and the proceeds of any such sale  shall  be  paid  into  the   treasury of the state.2.  In  the  event that stamps are prescribed all of the provisions of   this article shall apply,  so  far  as  they  may  be  or  can  be  made   applicable.
NY Tax L § 451 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 451 - Definitions.

§ 451. Definitions. For purposes of this article, the term:1.  "Gross  receipts  from  ticket  sales"  shall mean the total gross   receipts of every person from the sale  of  tickets  to  any  authorized   combative sport held in this state, and without any deduction whatsoever   for  commissions, brokerage, distribution fees, advertising or any other   expenses, charges and recoupments in respect thereto.2. "Gross receipts from broadcasting  rights"  shall  mean  the  total   gross   receipts   of  every  person  from  the  sale,  lease  or  other   exploitation of broadcasting, television and motion  picture  rights  of   such  match  or  exhibition  held  in  this  state,  to the extent only,   however, that such price shall  be  attributable  to  transmissions  and   presentations  received  or  exhibited  in  this  state, and without any   deductions whatsoever for  commissions,  brokerage,  distribution  fees,   advertising  or  any  other expenses, charges and recoupments in respect   thereto.3.  "Person"  includes  a  corporation,  association,  club,  company,   partnership,  limited  liability  company,  estate,  trust,  liquidator,   fiduciary or other entity or individual liable for the  tax  imposed  by   this article or under a duty to perform an act under this article.4.  "Authorized  combative  sport"  shall  mean  any  combative  sport   authorized pursuant to section one thousand one of the general  business   law.
NY Tax L § 452 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 452 - Imposition of Tax.

§  452.  Imposition  of  tax.  1. On and after October first, nineteen hundred ninety-nine, a tax is hereby imposed and shall be paid upon  the gross  receipts  of  every  person  holding  any professional or amateur boxing, sparring or wrestling match or exhibition in  this  state.  Such tax  shall  be  imposed on such gross receipts, exclusive of any federal taxes, as follows:  (a) three percent of gross receipts from ticket sales, except that  in no  event  shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition;  (b) three percent of gross receipts from broadcasting  rights,  except that  in  no  event shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition.   2. On and after the effective date  of  this  subdivision,  a  tax  is hereby imposed and shall be paid upon the gross receipts of every person holding  any  authorized  combative  sport in this state, other than any professional or amateur boxing,  sparring  or  wrestling  exhibition  or match, exclusive of any federal taxes as follows:  (a)  eight  and  one-half percent of gross receipts from ticket sales; and  (b) three percent of the sum of (i) gross receipts  from  broadcasting rights,  and  (ii)  gross  receipts  from  digital  streaming  over  the internet, except that in no event shall such  tax  imposed  pursuant  to this   paragraph   exceed  fifty  thousand  dollars  for  any  match  or exhibition.
NY Tax L § 453 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 453 - Payment of Tax.

§  453.  Payment  of  tax.  1.  In  the  case  of  gross receipts from   broadcasting rights, such tax shall  be  paid  to  the  commissioner  of   taxation  and  finance or to employees or officers of the state athletic   commission acting as agents of the commissioner of taxation and  finance   and shall be accompanied by a return in such form as shall be prescribed   by  the  commissioner of taxation and finance. Payments shall be made on   or before the last day of the month in which such  gross  receipts  from   broadcasting   rights   are  received  by  the  individual  corporation,   association or club holding such match or exhibition. Where the taxpayer   receives receipts subject to tax during the last five days of  a  month,   the  required return and payment of tax shall not be due until the fifth   day of the succeeding month.2. In the case of gross receipts from ticket sales, such tax shall  be   paid  to  the  commissioner  or  to  employees  or officers of the state   athletic commission acting as agents  of  the  commissioner  within  ten   business  days after the holding of the match or exhibition and shall be   accompanied by a return in such form  as  shall  be  prescribed  by  the   commissioner.3.  The  commissioner  of  taxation and finance may grant a reasonable   extension of time  for  filing  returns  and  payment  of  tax  whenever   reasonable cause exists.
NY Tax L § 454 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 454 - Agents of the Commissioner of Taxation and Finance.

§  454.  Agents of the commissioner of taxation and finance. Employees   and officers of the state athletic commission shall act as agents of the   commissioner of taxation and finance in collecting  the  tax  due  under   this  article.  The  state  athletic  commission shall deposit all funds   collected pursuant to this article and shall follow such procedures  and   keep such records as shall be prescribed by the commissioner of taxation   and finance.
NY Tax L § 455 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 455 - Receipts Exempted From Tax.

§  455.  Receipts  exempted  from  tax. 1. The gross receipts from any   sparring, boxing or wrestling match or exhibition  conducted  under  the   supervision or the control of the New York state national guard or naval   militia  where  all of the contestants are members of the active militia   shall not be subject to the tax imposed by this article.2. The gross receipts from any such  match  or  exhibition  where  the   contestants  are  all amateurs, sponsored by or under the supervision of   any university,  college,  school  or  other  institution  of  learning,   recognized  by the regents of the state of New York shall not be subject   to the tax imposed by this article.3. The gross receipts from any such matches or exhibitions  where  the   contestants  are  all  amateurs sponsored by or under the supervision of   the U. S. Amateur Boxing Federation  or  its  local  affiliates  or  the   American  Olympic Association shall not be subject to the tax imposed by   this article.4. For the purpose of this section, an amateur is  deemed  to  mean  a   person  who  engages  in  boxing,  sparring  or  wrestling  matches  and   exhibitions where no cash prizes are awarded to participants, and  where   the prize competed for shall not in value exceed thirty-five dollars or,   in  boxing,  a  maximum  amount  established  by the U.S. Amateur Boxing   Federation.
NY Tax L § 456 (2021)
2021 New York Laws TAX - Tax Article 19 - Authorized Combative Sports Tax 456 - Practice and Procedure.

§  456. Practice and procedure. The provisions of article twenty-seven   of this chapter shall apply with respect to the  administration  of  and   procedure with respect to the tax imposed under this article in the same   manner  and  with  the  same force and effect as if the language of such   article twenty-seven had been incorporated in full into this article and   had expressly referred to the tax under  this  article,  except  to  the   extent  that  any such provision is either inconsistent with a provision   of this article or is not relevant to this article.  Criminal  penalties   provided  in  section  one thousand eight hundred twenty of this chapter   shall apply in the same manner and with the same force and  effect  with   respect to this article.
NY Tax L § 471-A (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 471-A - Use Tax on Cigarettes.

§  471-a.  Use tax on cigarettes. There is hereby imposed and shall be   paid a tax on all cigarettes used in the state  by  any  person,  except   that  no  tax  shall  be imposed (1) if the tax provided in section four   hundred seventy-one  of  this  article  is  paid,  (2)  on  the  use  of   cigarettes which are exempt from the tax imposed by said section, or (3)   on  the  use  of four hundred or less cigarettes, brought into the state   on, or in the possession of, any person. Such tax on cigarettes shall be   at the rate of four  dollars  and  thirty-five  cents  for  each  twenty   cigarettes  or fraction thereof, provided, however, that if a package of   cigarettes contains more than twenty cigarettes, the rate of tax on  the   cigarettes  in  such package in excess of twenty shall be one dollar and   eight and three-quarters cents for  each  five  cigarettes  or  fraction   thereof.  Within  twenty-four hours after liability for the tax accrues,   each such person shall file with the commissioner a return in such  form   as  the commissioner may prescribe together with a remittance of the tax   shown to be due thereon. For purposes of this article,  the  word  "use"   means  the  exercise  of  any  right or power actual or constructive and   shall include but is not limited to the receipt, storage or any  keeping   or  retention  for  any length of time, but shall not include possession   for sale. All other provisions of this article if not inconsistent shall   apply to the administration and enforcement of the tax imposed  by  this   section  in  the  same  manner as if the language of said provisions had   been incorporated in full into this section.