New York Laws > Tax > Taxes On Alcoholic Beverages

New York Laws: Tax : (420 - 445) Taxes On Alcoholic Beverages


Article 18 - TAXES ON ALCOHOLIC BEVERAGES
420 - Definitions.
421 - Registration of distributors.
Expiration Date: 10/31/2007
422 - Bonds of distributors.
423 - Cancellation of registration of distributors.
Expiration Date: 10/31/2007
424 - Taxes imposed.
425 - Special provision as to imposition of taxes on certain alcoholic beverages.
Expiration Date: 10/31/2007
425-A - Presumption of taxability.
Repeal Date: 10/31/2007
426 - Records to be kept by brand owners, distributors, owners and others.
427 - Requirement and content of invoice on the sale of liquors.
Repeal Date: 10/31/2007
428 - Records and reports of transportation.
Expiration Date: 10/31/2007
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.