2013 New York Consolidated Laws
TAX - Tax
Article 18 - (420 - 445) 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.