§ 470 Definitions
§ 471 Imposition of Cigarette Tax
§ 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

  • 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.
  • Cigar: shall include , except where expressly excluded, any little cigar. See N.Y. Tax Law 470
  • Docket: A log containing brief entries of court proceedings.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.
  • 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
  • Trustee: A person or institution holding and administering property in trust.