ARTICLE

Tax On Cigarettes and Tobacco Products

N.Y. Tax Law § 470— Definitions
N.Y. Tax Law § 471— Imposition of cigarette tax
N.Y. Tax Law § 471-a— Use tax on cigarettes
N.Y. Tax Law § 471-b— Imposition of tobacco products tax
N.Y. Tax Law § 471-c— Use tax on tobacco products
N.Y. Tax Law § 471-d— Special provision as to imposition of taxes on certain tobacco products
N.Y. Tax Law § 471-e— Taxes imposed on qualified reservations
N.Y. Tax Law § 472— Preparation and sale of stamps; commissions; distributors
N.Y. Tax Law § 473— Affixation and cancellation of stamps; presumption
N.Y. Tax Law § 473-a— Returns and payment of tobacco products tax by distributors
N.Y. Tax Law § 473-b— Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited
N.Y. Tax Law § 474— Records to be kept; examination
N.Y. Tax Law § 475— General powers of the tax commission
N.Y. Tax Law § 476— Refunds; sales of stamps
N.Y. Tax Law § 478— Determination of tax
N.Y. Tax Law § 479— Warrant for the collection of taxes
N.Y. Tax Law § 480— License
N.Y. Tax Law § 480-a— Retail dealer and vending machine registration
N.Y. Tax Law § 480-b— Prohibition against the stamping of certain cigarettes
N.Y. Tax Law § 480-c— Prohibition against the sale of certain tobacco products
N.Y. Tax Law § 481— Penalties and interest
N.Y. Tax Law § 482— Deposit and disposition of revenue
N.Y. Tax Law § 482-a— Joint administration