2006 New York Laws: New York City Administrative Code(NEW) : (11-1301 - 11-1319) Cigarette Tax

Chapter 13 - CIGARETTE TAX
11-1301 - Definitions.
11-1302 - Imposition of tax.
11-1303 - License.
11-1304 - Preparation and sale of stamps; commissions.
11-1305 - Affixation and cancellation of stamps; presumptions.
11-1306 - Possession and transportation of unstamped cigarettes.
11-1307 - Records to be kept; examination.
11-1308 - General powers of the commissioner of finance.
11-1309 - Administration of oaths and compelling testimony.
11-1310 - Determination of tax.
11-1311 - Refunds.
11-1312 - Reserves.
11-1313 - Remedies exclusive.
11-1314 - Proceedings to recover tax.
11-1315 - Notices and limitations of time.
11-1317 - Penalties and interest.
11-1318 - Disposition of revenues.
11-1319 - Construction and enforcement.