2021 New York Laws
TAX - Tax
Article 28-C - Supplemental Tax on Vapor Products
1184 - Administrative Provisions.

§  1184.  Administrative  provisions. (a) Except as otherwise provided
for in this  article,  the  taxes  imposed  by  this  article  shall  be
administered  and  collected  in  a  like manner as and jointly with the
taxes imposed by sections eleven hundred five and eleven hundred ten  of
this chapter. In addition, except as otherwise provided in this article,
all  of  the  provisions of article twenty-eight of this chapter (except
sections eleven hundred seven,  eleven  hundred  eight,  eleven  hundred
nine,  and  eleven hundred forty-eight) relating to or applicable to the
administration, collection and review  of  the  taxes  imposed  by  such
sections  eleven hundred five and eleven hundred ten, including, but not
limited to, the provisions relating to definitions, returns, exemptions,
penalties, tax secrecy, personal liability for the tax,  and  collection
of  tax  from  the  customer,  shall  apply to the taxes imposed by this
article so far as such provisions can be made applicable  to  the  taxes
imposed  by  this  article  with  such  limitations as set forth in this
article and such modifications as may be necessary  in  order  to  adapt
such  language to the taxes so imposed. Such provisions shall apply with
the same force and effect as if the language  of  those  provisions  had
been  set  forth  in  full in this article except to the extent that any
provision is either inconsistent with a provision of this article or  is
not relevant to the taxes imposed by this article.
  (b) Notwithstanding the provisions of subdivision (a) of this section,
the  exemptions  provided in paragraph ten of subdivision (a) of section
eleven hundred fifteen of this chapter, and the  provisions  of  section
eleven  hundred  sixteen,  except those provided in paragraphs one, two,
three and six of subdivision (a) of such section, shall not apply to the
taxes imposed by this article.
  (c) Notwithstanding the provisions of this section or  section  eleven
hundred  forty-six  of this chapter, the commissioner may, in his or her
discretion, permit the commissioner of health or his or  her  authorized
representative  to inspect any return related to the tax imposed by this
article and may furnish to the commissioner of health any such return or
supply him or her with information concerning an item contained  in  any
such return, or disclosed by any investigation of a liability under this
article.