§ 470 Definitions
§ 471 Imposition of cigarette tax
§ 471 Imposition of cigarette tax
§ 471-A Use tax on cigarettes
§ 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
§ 480-C Prohibition against the sale of certain tobacco products
§ 481 Penalties and interest
§ 482 Deposit and disposition of revenue
§ 482-A Joint administration

Terms Used In New York Laws > Tax > Article 20 - Tax On Cigarettes and Tobacco Products

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Cigar: shall include , except where expressly excluded, any little cigar. See N.Y. Tax Law 470
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 470
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Sale: means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. See N.Y. Tax Law 470
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.