2006 New York Code - Laws: Tax : (470 - 482-a) Tax On Cigarettes And Tobacco Products

Article 20 - TAX ON CIGARETTES AND TOBACCO PRODUCTS
470 - Definitions.
471 - Imposition of cigarette tax.
471-A - Use tax on cigarettes.
471-B - Imposition of tobacco products tax.
471-C - Use tax on tobacco products.
471-D - Special provision as to imposition of taxes on certain tobacco products.
471-E - Taxes imposed on qualified reservations.
472 - Preparation and sale of stamps; commissions; distributors.
473 - Affixation and cancellation of stamps; presumption.
473-A - Returns and payment of tobacco products tax by distributors.
473-B - Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited.
474 - Records to be kept; examination.
475 - General powers of the tax commission.
476 - Refunds; sales of stamps.
478 - Determination of tax.
479 - Warrant for the collection of taxes.
480 - License.
480-A - Retail dealer and vending machine registration.
480-B - Prohibition against the stamping of certain cigarettes.
481 - Penalties and interest.
482 - Deposit and disposition of revenue.
482-A - Joint administration.