reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 75 - Returns, Payments And Records To Be Kept › Section 75.1 - Agent's cigarette tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 475; Public Health Law, art. 13-G, §
						1399-oo(10)
(a) Every licensed
					 cigarette agent must, on or before the 15th day of each month, file with the
					 Department of Taxation and Finance a monthly cigarette tax return on a form
					 prescribed by the department for such purpose, even though no tax may be
					 payable. Such return must show:
(1) the number
					 of untaxed cigarettes which were:
(i) on hand
					 at the beginning of the preceding calendar month;
(ii) purchased or acquired during such
					 month;
(iii) on hand at the end of
					 such month;
(iv) lawfully sold or
					 disposed of during such month;
(v)
					 otherwise accountable for during such month, including those cigarettes which
					 required cigarette tax stamps; and
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 75 - Returns, Payments And Records To Be Kept › Section 75.2 - Wholesale dealer's informational returns and vending machine identification

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 475
(a)
(1)
					 Every licensed wholesale dealer of cigarettes, including a wholesale dealer who
					 is also an agent filing pursuant to section
					 75.1 
					 of this Part, must file with the Department of Taxation and Finance a quarterly
					 informational return on a form prescribed by the department for such
					 purpose.
(2) The informational
					 return must be filed on or before the 20th day of March, June, September and
					 December for the quarterly periods ending on the last day of February, May,
					 August and November of each year, respectively, and must reflect the wholesale
					 dealer's New York State activities for the preceding quarter, or fraction
					 thereof. The return must show, in addition to any other information the
					 department may require:
(i) the name, address
					 and Federal tax identification number of every person, other than consumers of
					 the subject cigarettes, to whom cigarettes have been sold or otherwise
					 transferred during the quarter;
(ii) the quantity of cigarettes sold or
					 transferred to each such person during the quarter;
(iii) the total sales price of cigarettes
					 sold or transferred to each such person during the quarter; and
(iv) the total sales price of sales or
					 transfers (cigarette and non-cigarette) to each such person during the
					 quarter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 75 - Returns, Payments And Records To Be Kept › Section 75.3 - Returns of cigarette use tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 471-a and 475
(a) Every person who uses cigarettes in New
					 York State so as to be subject to the use tax imposed pursuant to section 471-a  of the Tax Law and section
					 74.5 
					 of this Title must, within 24 hours after such use, file with the Department of
					 Taxation and Finance a use tax return on a form prescribed by the department
					 for such purpose. Such return must explain in detail the circumstances of the
					 taxable use and indicate the quantity of cigarettes subject to tax.
(b)
(1) A
					 return of cigarette use tax must be accompanied by payment of the tax shown to
					 be due thereon. Such remittance must be payable to the New York State
					 Department of Taxation and Finance. The tax may be reported and paid in whole
					 dollar amounts. If this election is made, a fractional part of a dollar may be
					 disregarded, unless it amounts to 50 cents or more, in which case such
					 fractional part must be increased to one dollar. However, such election is not
					 applicable to items which must be taken into account in making the computations
					 necessary to determine the amount of tax required to be shown on the
					 return.
(2) Failure to pay the tax
					 when due may subject the person liable for such payment to the civil penalties
					 imposed by section 481  of the Tax Law (see Part 78 of this
					 Title) and possible criminal sanctions imposed by article 37 of such
					 law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 75 - Returns, Payments And Records To Be Kept › Section 75.4 - Timely filing/timely payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 475
(a) Where any return or payment of tax
					 required to be filed or made within a prescribed period or on or before a
					 prescribed date is mailed in accordance with the provisions of section
					 2399.2 
					 of this Title, such return or payment (if not dishonored upon presentment) will
					 be deemed timely filed and timely made.
(b) Returns filed or payment made prior to
					 the last date prescribed for filing or paying shall be considered filed and
					 made on such last date.
(c) When
					 the last date prescribed for filing a return or for making a payment falls on a
					 Saturday, Sunday or legal holiday in the State of New York see section
					 2399.3 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 75 - Returns, Payments And Records To Be Kept › Section 75.5 - Records to be kept by agents and others

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 474, 475, 482-a and 488
(a)
General.
(1)
(i)
					 Every licensed cigarette agent must keep complete and accurate records of every
					 purchase, sale or other acquisition or disposition of cigarettes and cigarette
					 tax stamps handled. In addition, every wholesale dealer and retail dealer must
					 keep such records with respect to all cigarettes handled. All records of such
					 acquisitions and dispositions of cigarettes and cigarette tax stamps, as the
					 case may be, must be either separate and distinct from all other records
					 possessed or the cigarette transactions thereon must be clearly distinct from
					 all other transactions. Moreover, separate records must be maintained for each
					 of an agent's or dealer's business locations and such records must be further
					 divided to reflect separately a person's activities as an agent, as a wholesale
					 dealer and as a retail dealer if such person serves in more than one capacity.
					 Such records may be used to satisfy, in part, a vendor's obligations for sales
					 tax purposes pursuant to section
					 533.2  of this
					 Title; however, unless a vendor's records are clearly in accord with this
					 section, such vendor's records may not be used with respect to the cigarette
					 tax. Complete and accurate records must also be kept by agents, dealers and any
					 other persons subject to the provision of article 20 and/or article 20-A of the
					 Tax Law for any other information that the Department of Taxation and Finance
					 may require, including sufficient information so as to complete and
					 substantiate any return, application or other document required by or pursuant
					 to the authority of such articles.
(ii) In addition to the recordkeeping
					 requirements of subparagraph (i) of this paragraph, licensed cigarette agents
					 must also keep complete and accurate records relating to the schedule required
					 to be filed by section
					 75.1(f) 
					 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 76 - Exemptions From Tax › Section 76.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 4, 171, 471(1), 471-a, 473, 475 and
						476
(a)
(1) The tax imposed on cigarettes possessed
					 in the State for sale pursuant to section 471  of the Tax Law is not required to be
					 paid on cigarettes sold under any circumstances that the State is without power
					 to impose the tax. Further, such tax is not required to be paid on cigarettes
					 sold to or by the United States or a voluntary unincorporated organization of
					 the armed forces of the United States which operates a place for the sale of
					 goods pursuant to regulations promulgated by the appropriate executive agency
					 of the United States. The tax on cigarettes possessed for sale is not required
					 to be paid on cigarettes sold to the State of New York, to out-of-state
					 purchasers or to the United Nations.
(2) The tax imposed on cigarettes used in the
					 State pursuant to section 471-a  of the Tax Law is not required to be
					 paid on any cigarettes which are the subject of a tax exempt sale, provided
					 such cigarettes are used within the scope of such exemption.
(3) The terms
exempt, exemption from
					 tax
or similar phraseology as used in this Part and throughout this
					 Title shall not be narrowly construed and shall include any privilege, right,
					 exclusion, relief, immunity or other freedom from the cigarette tax allowed by
					 or pursuant to the authority of law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 76 - Exemptions From Tax › Section 76.2 - Governmental entities

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471(1), 471-a, 475 and 481(2)
(a)
(1) No
					 tax will be imposed under article 20 of the Tax Law on cigarettes sold to or by
					 the United States of America or any of its agencies or instrumentalities,
					 including voluntary unincorporated organizations of any branch of the armed
					 forces of the United States which are operating places for the sale of goods
					 pursuant to regulations promulgated by the departmental Secretary having
					 jurisdiction over such branch, provided such cigarettes are sold, used or
					 consumed by such entities exclusively in the exercise of governmental functions
					 or are used or consumed by authorized purchasers within the confines of a
					 military reservation, facility or other Federal area.
(2)
(i) The
United States
as used in this section includes any department,
					 office, bureau or other agency of the government of the United
					 States.
(ii)
Agencies and
					 instrumentalities
of the United States as used in this section means
					 any governmental authority, commission or independent board created by an act
					 of Congress for a public purpose, and which is immune from state taxation. Some
					 entities, although created by an act of Congress, are not governmental entities
					 and are not exempt from the cigarette tax. Where Congress has waived immunity
					 from taxation with respect to instrumentalities or agencies of the United
					 States, no exemption from tax will exist. Further, states of the United States
					 and their political subdivisions (excluding New York State), the District of
					 Columbia, and territories and possessions of the United States are not exempt
					 from the cigarette tax.
(iii)
Authorized purchasers
as used in this section means any person
					 authorized by the United States to make purchases from commissaries, ship's
					 stores or voluntary unincorporated organizations of the armed forces of the
					 United States.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 76 - Exemptions From Tax › Section 76.3 - Sales of cigarettes out-of-state

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471, 471-a, 475 and 476
(a) The Constitution of the United States
					 prohibits any state from imposing a tax which directly burdens or unduly
					 impedes interstate or foreign commerce and from attempting to impose a tax on
					 any person, property or privilege which is not within such state's
					 jurisdiction. While it is axiomatic that New York State is without power to
					 impose the cigarette tax under any such circumstances, a licensed cigarette
					 agent may, pursuant to this section, sell cigarettes upon which the tax has not
					 been prepaid and precollected but which are within this State's taxing
					 authority to out-of-state purchasers without incurring any tax liability
					 pursuant to article 20 of the Tax Law.
(b) When such cigarettes upon which the
					 cigarette tax has not been prepaid and precollected are sold for purposes of
					 resale or use outside of the State of New York, the licensed cigarette agent
					 shall require and receive from the out-of-State purchaser, at the time of each
					 delivery and as proof of the exempt sale, a certificate to the effect that the
					 cigarettes (evidenced by an attached detailed invoice or other such document)
					 will be immediately removed from the State to an identified location for such
					 purposes and that such cigarettes shall not be returned to the State for sale
					 or use herein. The certificate must be signed by the purchaser and must be in
					 accordance with the provisions of section
					 76.1(d) 
					 of this Part.
(c) No person other
					 than a duly licensed cigarette agent (or its employees) may possess in this
					 State cigarettes upon which the tax has not been prepaid and precollected for
					 purposes of making out-of-state sales where such cigarettes have come within
					 the jurisdiction of New York State for purposes of taxation. An agent must
					 report all sales of cigarettes to out-of-state purchasers in its monthly
					 cigarette tax return.
(d) See Part
					 77 of this Title for refund provisions applicable to out-of-state sales of
					 cigarettes upon which the cigarette tax has been paid.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 76 - Exemptions From Tax › Section 76.4 - Diplomatic missions and diplomatic personnel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471(1), 471-a, 475 and 481(2)
(a) Diplomatic missions and diplomatic
					 personnel, as purchasers of cigarettes for their own use or consumption and not
					 for purposes of resale, are exempt from the cigarette tax imposed pursuant to
					 article 20 of the Tax Law to the extent provided for by the United States
					 Department of State, Office of Foreign Missions' national tax exemption
					 program.
(b)
(1)
Diplomatic missions
as
					 used in this section means permanent missions to public international
					 organizations, such as the United Nations and the Organization of American
					 States, and foreign embassies and consulates.
(2)
Diplomatic personnel
as
					 used in this section means foreign embassy and consular officials, certain
					 foreign embassy and consular employees, certain officers and employees of the
					 United Nations, of other public international organizations and of permanent
					 missions to such organizations and certain employees of the Coordination
					 Council for North American Affairs.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 76 - Exemptions From Tax › Section 76.5 - The United Nations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 4, 471(1), 471-a and 475
(a) The United Nations is exempt from the
					 cigarette tax imposed pursuant to article 20 of the Tax Law, provided such
					 cigarettes are acquired for the official use of the United Nations within the
					 confines of the United Nations' facilities and such cigarettes are not made
					 available or sold to the general public.
(b) Where the United States Department of
					 State's Office of Foreign Missions has extended its national tax exemption
					 program to the United Nations, the exemption from the cigarette tax pursuant to
					 this section will be administered in accordance with the provisions set forth
					 in section
					 76.4 
					 of this Part and such section shall be read to include the United Nations for
					 purposes of this exemption.
(c)
					 Except as provided for in subdivision (b) of this section, the United Nations
					 must exercise its right to an exemption from the cigarette tax by paying such
					 tax at the time of the purchase and applying to the Department of Taxation and
					 Finance for a refund of the taxes so paid. See Part 77 of this Title for
					 refunds.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 77 - Refunds And Redemptions Of Unused Stamps › Section 77.1 - Refunds

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 475 and 476
(a)
(1)
					 Whenever any cigarettes upon which stamps evidencing the payment of the
					 cigarette tax have been placed on packages thereof:
(i) are sold and shipped into another state
					 or other identified location outside of New York State for sale or use in such
					 other state or location; or
(ii)
					 are destroyed;
a dealer, including a licensed cigarette agent, shall be
						entitled to a refund of the actual amount of cigarette tax which was paid and
						borne by the dealer with respect to such cigarettes, provided an application
						for refund is timely filed. Further, whenever any cigarettes upon which stamps
						have been placed on packages thereof:
(iii) become unfit for use and consumption;
					 or
(iv) become unsalable;
a dealer who is a licensed agent shall, upon timely
						application, be entitled to such a refund. Accordingly, a retail dealer and a
						wholesale dealer may be entitled to a refund of the face value of the stamps,
						including the city tax in the case of joint stamps. Where the dealer is a
						licensed cigarette agent and has purchased and affixed said stamps, such agent
						may be entitled to a refund of the face value of the stamps, less any
						commissions allowed the agent pursuant to article 20 of the Tax Law and the
						Administrative Code of the City of New York. In the event that an agent cannot
						establish the date of purchase of such stamps for purposes of ascertaining the
						applicable rate or rates of commission to be used in computing the net amount
						of refund due, the rate or rates in effect at the time of such sale,
						destruction or determination of unsuitability may be used, with the prior
						consent of the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 77 - Refunds And Redemptions Of Unused Stamps › Section 77.2 - Redemption of unused stamps

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 475 and 476
(a) The Department of Taxation and Finance
					 may redeem unused cigarette stamps lawfully in the possession of any person.
					 Consequently, the department may buy back from licensed cigarette agents or
					 former agents:
(1) unaffixed stamps for which
					 the agent no longer has a need or is no longer qualified to affix;
(2) unaffixed stamps from the inventory of an
					 agent in liquidation;
(3) unaffixed
					 stamps which have been so damaged as to be worthless or unfit for
					 use;
(4) unaffixed stamps which
					 have been superseded by stamps of a newer design or denomination; or
(5) any other unaffixed stamps in similar
					 instances where the department deems redemption appropriate.
With the exception of duly appointed or licensed fiscal
						agents or agent banks, no person shall sell or offer for sale to other than the
						department any stamp or stamps issued pursuant to article 20 of the Tax Law,
						except upon written permission of the Commissioner of Taxation and
						Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 77 - Refunds And Redemptions Of Unused Stamps › Section 77.3 - Applications for refunds and redemptions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475 and 476
(a) All applications for refunds and
					 redemptions must be in such form and contain such information as the Department
					 of Taxation and Finance shall require. All applications must be presented to
					 the department at the following address:
Department of Taxation and Finance
Cigarette Tax Unit
W. A. Harriman Campus
Albany, NY 12227.
(b)
(1)
					 Every application must include a certification by or on behalf of the party
					 presenting the application, that:
(i) such
					 application is just, true and correct;
(ii) no part of the claim has been previously
					 paid (except as otherwise stated therein); and
(iii) that the balance shown is actually due
					 and owing.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.1 - Failure to file a return or to pay the tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(1)(a)(i)
(a) An agent who or which fails to file a
					 return or fails to pay any tax due on or before the last date prescribed for
					 filing or paying, unless it can be shown that such failure was due to
					 reasonable cause and not due to willful neglect, is subject to a penalty:
(1) of 10 percent of the amount of tax
					 determined to be due pursuant to article 20 of the Tax Law, for the first month
					 or any fraction thereof succeeding the last date prescribed for filing or
					 paying; plus
(2) an additional one
					 percent of the amount of tax determined to be due pursuant to such article, for
					 each additional month or fraction thereof during which such failure continues
					 after the expiration of the first month after such return was required to be
					 filed or such tax became due.
The initial 10 percent and the additional one percent per
						month may not exceed 30 percent in the aggregate. Thus penalty may accrue for a
						period of 21 months.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.3 - Failure to pay the tax due to fraud

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(1)(a)(iv)
(a) In lieu of the penalties described in
					 section
					 78.1 
					 and the interest described in section
					 78.5  of
					 this Part, if the failure to pay any tax on or before the prescribed date for
					 payment is attributable to fraud, the penalty and interest prescribed in
					 section 481 (1)(a)(iv)  of the Tax
					 Law will be added to the tax.
(b)
					 The penalties and interest pursuant to this section shall be determined,
					 assessed, collected and paid in the same manner as the taxes imposed by article
					 20 of the Tax Law. Provided however, such penalties and interest shall not be
					 paid by the use of stamps.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.4 - Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(1)(b)
(a) In addition to any other penalty imposed
					 by the Tax Law, any person who has in its possession or control, unstamped or
					 unlawfully stamped packages of cigarettes or unaffixed false, altered or
					 counterfeit cigarette tax stamps, imprints or impressions is subject to a
					 penalty as provided for in Tax Law, section 481(1)(b).
(b) The penalty imposed pursuant to this
					 section shall be determined, assessed, collected and paid in the same manner as
					 the taxes imposed by article 20 of the Tax Law. Provided however, such penalty
					 shall not be paid by the use of stamps.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.5 - Interest on underpayments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 481(1)(a)(ii), 1096
(a) If any amount of tax is not paid on or
					 before the date prescribed for payment, interest on the amount not paid is due
					 for the period from such prescribed date to the date on which the tax is paid,
					 whether or not any extension of time for payment was granted. Interest, or any
					 other amount determined by reference to such interest, is compounded
					 daily.
(b) The underpayment rate of
					 interest is set by the Commissioner of Taxation and Finance pursuant to the
					 provisions of subdivision twenty-sixth of section 171  of the Tax Law. Such rate will apply to
					 the tax or any portion thereof that remains or becomes due on or after the date
					 on which such rate becomes effective and applies only for the period during
					 which such rate is in effect. For information regarding the underpayment rate
					 of interest, see Part 2393 of this Title.
(c) Interest is determined, assessed,
					 collected and paid in the same manner as the taxes imposed by article 20 of the
					 Tax Law. Provided however, interest shall not be paid by the use of stamps.
					 Interest is not due if the amount thereof is less than one dollar.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.6 - Individuals and entities not subject to civil penalties or interest on underpayments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(2)(b)
(a) Nothing in this Part shall apply to
					 common or contract carriers or warehousemen while engaged in lawfully
					 transporting or storing unstamped packages of cigarettes as merchandise, nor to
					 any employee of such carriers or warehousemen who is acting within the scope of
					 lawful employment. For purposes of this subdivision:
(1)
Common carrier
shall
					 mean any person who, in the regular course of business, transports cigarettes
					 for the general public for compensation.
(2)
Contract carrier
shall
					 mean any person who, in the regular course of business, transports cigarettes
					 for compensation under special and individual continuing contracts or
					 arrangements with one or a limited number of persons for an extended period of
					 time, or who, in the regular course of business, provides services that are not
					 normally provided by common carriers.
(3)
Warehousemen
shall mean
					 any persons who, in the regular course of business, store cigarettes for
					 hire.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.7 - Certificate of the commissioner

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(3)
All purposes under the Tax Law the certificate of the
						Commissioner of Taxation and Finance to the effect that a tax or fee under
						article 20 has not been paid, that a return has not been filed, that
						information has not been supplied, as required under article 20, or that a bond
						or other security has not been filed or that books, accounts, records,
						memoranda, documents or other papers have not been supplied, as required under
						article 20, or that a retail dealer or vending machine is not currently or
						validly registered as required by such article, is prima facie evidence of
						failure to do the required acts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 78 - Civil Penalties And Interest On Underpayments › Section 78.8 - Criminal penalties, seizures and forfeitures

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 481(4)
(a) For criminal penalties see article 37 of
					 the Tax Law. Such penalties are in addition to any civil penalties described in
					 this Title and any applicable penalties provided for in the Penal Law or
					 elsewhere. (See section
					 85.1 
					 of this Title for additional civil penalties.)
(b) Also see article 37 of the Tax Law for
					 seizure and forfeiture provisions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 79 - Miscellaneous Provisions › Section 79.1 - Determination of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475, 478 and 481
(a)
(1)
					 Except as otherwise provided for in this Title or elsewhere, if any person
					 files any return under article 20 of the Tax Law but such return is incorrect
					 or insufficient, the Department of Taxation and Finance may determine the
					 amount of tax, penalty and interest due the State at any time within three
					 years from the date such return was filed (whether or not the return was filed
					 on or after the due date) and give to such person written notice of the
					 determination. A determination of the amount of tax, penalty and interest due
					 the State may be made at any time, if any person fails to file a return or
					 files a willfully false or fraudulent return with the intent to evade the
					 tax.
(2) If before the expiration
					 of time for a determination of tax, penalty and interest prescribed in this
					 subdivision, the taxpayer consents in writing to a determination after such
					 time, the tax, penalty and interest may be determined at any time prior to the
					 expiration of the period agreed upon. The period agreed to may be further
					 extended by subsequent written agreement if made before the expiration of the
					 period previously agreed upon.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 79 - Miscellaneous Provisions › Section 79.4 - Joint administration of articles 20 and 20-A of the Tax Law

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 482-a
(a) In addition to any powers granted to the
					 Commissioner of Taxation and Finance in the Tax Law, the commissioner is
					 authorized to make provisions pursuant to rules and regulations for the joint
					 administration, in whole or in part, of the tax on cigarettes imposed by
					 article 20 of the Tax Law and the cigarette marketing standards contained in
					 article 20-A of such law, including the joint reporting of information, and for
					 that purpose to prescribe that any of the commissioner's functions under such
					 articles, and any returns, forms, statements, documents or information to be
					 submitted under such articles, any books and records to be kept for purposes of
					 such articles, or any licenses under such articles shall be on a joint
					 basis.
(b) For joint administration
					 of articles 20, 28 and 29 of the Tax Law, see Part 333 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 80 - Introduction And Definitions › Section 80.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 483, 484 and 488
(a) The Cigarette Marketing Standards Act
					 (also known as the cigarette marketing standards or CMSA) contained in article
					 20-A of the Tax Law, as an ally to the cigarette tax imposed by article 20 of
					 such law, is intended to stabilize all levels of the New York State cigarette
					 industry, in the best interests of such industry, the State and the consuming
					 public. The cigarette marketing standards take cognizance of the inherent
					 functions of agents, wholesale dealers, chain stores and retail dealers with
					 respect to the distribution of cigarettes in this State. Any attempt to debase
					 such functions shall be considered to be contrary to the purpose of the
					 Cigarette Marketing Standards Act. Additionally, the cigarette marketing
					 standards, in order to prevent unfair or destructive competition and deceptive
					 or fraudulent trade practices, set forth rebuttable presumptive minimum amounts
					 at which cigarettes may be lawfully sold and purchased in New York
					 State.
(b) The cigarette marketing
					 standards contained in article 20-A of the Tax Law and this article shall, to
					 the extent possible, be jointly administered with the cigarette tax imposed
					 pursuant to article 20 of such law, as reflected in Article 1 of this
					 Subchapter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 80 - Introduction And Definitions › Section 80.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 483(a)
Any term which is defined by section 470  of the
						Tax Law and/or Article 1 of this Subchapter relating to the cigarette tax shall
						have the same meaning when used with respect to the cigarette marketing
						standards, except that for such purposes the following terms have the meanings
						hereinafter indicated.
(a)
(1)
Basic cost of cigarettes
shall mean:
(i) the lower of:
(a) the invoice cost of cigarettes to the
					 agent who purchases from the manufacturer; or
(b) the replacement cost of cigarettes to the
					 agent, in the quantity last purchased; less
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 81 - Registration Of Chain Stores › Section 81.2 - Application of section 480 of the Tax Law

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 489
The provisions of section 480  of the Tax
						Law and the provisions of Part 72 of this Title relating to licensing of
						wholesale dealers shall be applicable to the registration of chain stores, to
						the extent that such provisions can be made applicable to such registrations,
						as if such provisions expressly referred to registration of chain
						stores.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 82 - Unlawful Acts › Section 82.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475, 482-a, 483, 488
(a) While it is recognized that agent,
					 wholesale dealer, chain store and retail dealer activities are not mutually
					 exclusive, the intent and the integrity of the cigarette marketing standards,
					 in lieu of requiring accountability for all individual cigarette transactions
					 made within New York State, necessitate that substantially all of an agent's,
					 CMSA wholesale dealer's, chain store's or CMSA retail dealer's cigarette
					 activities, be activities for which an agent, CMSA wholesale dealer, CMSA
					 retail dealer, or chain store, respectively, is licensed or registered. That
					 is, a person who wishes to purchase and/or sell cigarettes in this State
					 pursuant to any one section of this Part, shall not conduct secondary cigarette
					 activities in excess of 10 percent of such person's total cigarette activities.
					 Such percentage is to be measured by the number of cartons of cigarettes sold
					 in each calendar quarter. Accordingly:
(1)
					 substantially all (
i.e.,
90 percent or more) of such an
					 agent's cigarette activities must pertain to unstamped packages of cigarettes
					 upon which the agent affixes New York State cigarette tax stamps;
(2) substantially all of such a CMSA
					 wholesale dealer's cigarette activities must pertain to cigarettes sold for
					 purposes of resale;
(3)
					 substantially all of such a chain store's cigarette activities must pertain to
					 cigarettes sold at retail as described in section
					 80.2(c) 
					 of this Title; and
(4)
					 substantially all of such a CMSA retail dealer's cigarette activities must
					 pertain to cigarettes sold to consumers.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 82 - Unlawful Acts › Section 82.2 - Unlawful acts of an agent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 483, 484(a) and 485(d)
(a) Notwithstanding any other provision of
					 law and except as specifically provided for in subdivision (c) of this section
					 with respect to sales of cigarettes to other agents, it shall be unlawful and a
					 violation of article 20-A of the Tax Law for any agent, with the intent to
					 injure competitors or to destroy or substantially lessen competition, or with
					 the intent to avoid the collection or paying over of any taxes as may be
					 required by law, to advertise, offer to sell or sell cigarettes in New York
					 State at less than the cost of the agent. See Part 83 of this Title relating to
					 prima facie evidence of such intentions.
(b)
(1)
					 Cost of the agent. The term
cost of the agent
means the basic
					 cost of cigarettes (as defined in section
					 80.2  of
					 this Title) plus the cost of doing business by the agent. There shall be
					 determined a separate cost of the agent:
(i)
					 for sales of cigarettes by the agent to CMSA wholesale dealers;
(ii) for sales of cigarettes by the agent to
					 chain stores; and
(iii) for sales
					 of cigarettes by the agent to CMSA retail dealers.
In the case of sales of cigarettes to a chain store
						having 15 or more outlets, excluding vending machine operators, which
						cigarettes are delivered to a central warehouse owned and operated by such
						chain store and which are delivered by the chain store to its retail outlets,
						the cost of the agent shall be presumed to be the basic cost of
						cigarettes.
In the case of sales of cigarettes at retail by an agent,
						the cost of the agent shall be the same as the cost of the CMSA retail dealer,
						as an agent is considered to be a CMSA retail dealer for purposes of its sales
						of cigarettes to consumers (see section
						82.5 
						of this Part).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 82 - Unlawful Acts › Section 82.3 - Unlawful acts of a CMSA wholesale dealer

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 483, 484(a) and 485(c)
(a) Notwithstanding any other provision of
					 law and except as specifically provided for in subdivision (c) of this section
					 with respect to sales of cigarettes to other CMSA wholesale dealers, it shall
					 be unlawful and a violation of article 20-A of the Tax Law for any CMSA
					 wholesale dealer:
(1) to induce or attempt to
					 induce or to procure or attempt to procure the purchase of cigarettes at a
					 price which is less than the cost of the agent with respect to sales to CMSA
					 wholesale dealers (see section
					 82.2  of
					 this Part);
(2) to induce or
					 attempt to induce or to procure or attempt to procure any rebate or concession
					 of any kind or nature whatsoever in connection with the purchase of cigarettes
					 (see Part 84 of this Title for rebates and concessions); or
(3) with the intent to injure competitors or
					 to destroy or substantially lessen competition, or with the intent to avoid the
					 collection or paying over of any taxes as may be required by law, to advertise,
					 offer to sell or sell cigarettes in New York State at less than the cost of the
					 CMSA wholesale dealer (see Part 83 of this Title relating to prima facie
					 evidence of such intentions).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 82 - Unlawful Acts › Section 82.4 - Unlawful acts of a chain store

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 483(a), 484(a)
(a) Notwithstanding any other provision of
					 law, it shall be unlawful and a violation of article 20-A of the Tax Law for
					 any chain store:
(1) to induce or attempt to
					 induce or to procure or attempt to procure the purchase of cigarettes at a
					 price which is less than the cost of the agent with respect to sales to chain
					 stores, if purchased from an agent, or at a price which is less than the cost
					 of the CMSA wholesale dealer with respect to sales to chain stores (see
					 sections
					 82.2
					 and
					 82.3 
					 of this Part); or
(2) to induce or
					 attempt to induce or to procure or attempt to procure any rebate or concession
					 of any kind or nature whatsoever in connection with the purchase of cigarettes
					 (see Part 84 of this Title for rebates and concessions).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 82 - Unlawful Acts › Section 82.5 - Unlawful acts of a CMSA retail dealer

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 483, 484(a)
(a) Notwithstanding any other provision of
					 law, it shall be unlawful and a violation of article 20-A of the Tax Law for
					 any CMSA retail dealer:
(1) to induce or
					 attempt to induce or to procure or attempt to procure the purchase of
					 cigarettes at a price which is less than the cost of the agent with respect to
					 sales to CMSA retail dealers, if purchased from an agent, or at a price which
					 is less than the cost of the CMSA wholesale dealer with respect to sales to
					 CMSA retail dealers (see sections
					 82.2
					 and
					 82.3 
					 of this Part);
(2) to induce or
					 attempt to induce or to procure or attempt to procure any rebate or concession
					 of any kind or nature whatsoever in connection with the purchase of cigarettes
					 (see Part 84 of this Title for rebates and concessions); or
(3) with the intent to injure competitors or
					 to destroy or substantially lessen competition, or with the intent to avoid the
					 collection or paying over of any taxes as may be required by law, to advertise,
					 offer to sell or sell cigarettes in New York State at less than the cost of the
					 CMSA retail dealer (see Part 83 of this Title relating to prima facie evidence
					 of such intentions).