2006 New York Code - Taxes On Alcoholic Beverages

 
                                 ARTICLE 18
                        TAXES ON ALCOHOLIC BEVERAGES
  Section 420.   Definitions.
          421.   Registration of distributors.
          422.   Bonds of distributors.
          423.   Cancellation of registration of distributors.
          424.   Taxes imposed.
          425.   Special  provision  as  to imposition of taxes on certain
                   alcoholic beverages.
          425-a. Presumption of taxability.
          426.   Records to be kept by brand owners, distributors,  owners
                   and others.
          427.   Requirement  and  content  of  invoice  on  the  sale  of
                   liquors.
          428.   Records and reports of transportation.
          429.   Payment of tax; returns.
          430.   Determination of tax.
          431.   Proceedings to recover tax.
          432.   Tax to be paid but once; foreign and interstate commerce;
                   injunction.
          433.   Penalties and interest.
          434.   Refunds.
          434-a. Mailing rules; holidays.
          435.   Deposit and disposition of revenue.
          436.   General powers of the tax commission.
          437.   Returns to be secret.
          438.   Sale of stamps authorized.
          445.   Local taxes on beer and liquor by a city of  one  million
                   or more.