ARTICLE

Taxes On Alcoholic Beverages

N.Y. Tax Law § 420— Definitions
N.Y. Tax Law § 421— Registration of distributors
N.Y. Tax Law § 422— Bonds of distributors
N.Y. Tax Law § 423— Cancellation of registration of distributors
N.Y. Tax Law § 424— Taxes imposed
N.Y. Tax Law § 425— Special provision as to imposition of taxes on certain alcoholic beverages
N.Y. Tax Law § 425-a— Presumption of taxability
N.Y. Tax Law § 426— Records to be kept by brand owners, distributors, owners and others
N.Y. Tax Law § 427— Requirement and content of invoice on the sale of liquors
N.Y. Tax Law § 428— Records and reports of transportation
N.Y. Tax Law § 429— Payment of tax; returns
N.Y. Tax Law § 430— Determination of tax
N.Y. Tax Law § 431— Proceedings to recover tax
N.Y. Tax Law § 432— Tax to be paid but once; foreign and interstate commerce; injunction
N.Y. Tax Law § 433— Penalties and interest
N.Y. Tax Law § 434— Refunds
N.Y. Tax Law § 434-a— Mailing rules; holidays
N.Y. Tax Law § 435— Deposit and disposition of revenue
N.Y. Tax Law § 436— General powers of the tax commission
N.Y. Tax Law § 437— Returns to be secret
N.Y. Tax Law § 438— Sale of stamps authorized
N.Y. Tax Law § 445— Local taxes on beer and liquor by a city of one million or more