State Codes and Statutes

Statutes > New-york > Tax > Article-20 > 473-a

§  473-a. Returns and payment of tobacco products tax by distributors.  1. Every distributor shall, on or  before  the  twentieth  day  of  each  month,  file  with  the commissioner of taxation and finance a return on  forms to be prescribed and furnished by the  commissioner,  showing  the  quantity  and wholesale price of all tobacco products imported or caused  to be imported into the state by him or manufactured  in  the  state  by  him,  during  the preceding calendar month. Every distributor authorized  by the commissioner to make returns and pay the tax on tobacco  products  sold,  shipped or delivered by him to any person in the state shall file  a return showing  the  quantity  and  wholesale  price  of  all  tobacco  products  so  sold,  shipped  or delivered during the preceding calendar  month. Provided, however, the commissioner may, if he deems it necessary  in order to insure the payment of the taxes  imposed  by  this  article,  require returns to be made at such times and covering such periods as he  may deem necessary, and, by regulation, may permit the filing of returns  on  a quarterly, semi-annual or annual basis, or may waive the filing of  returns by a distributor for such time and upon such  terms  as  he  may  deem  proper if satisfied that no tax imposed by this article is or will  be payable by him during the time for which  returns  are  waived.  Such  returns  shall  contain such further information as the commissioner may  require.    2. Every distributor shall pay to the commissioner with the filing  of  such  return  the  tax  on tobacco products for such month imposed under  this article.

State Codes and Statutes

Statutes > New-york > Tax > Article-20 > 473-a

§  473-a. Returns and payment of tobacco products tax by distributors.  1. Every distributor shall, on or  before  the  twentieth  day  of  each  month,  file  with  the commissioner of taxation and finance a return on  forms to be prescribed and furnished by the  commissioner,  showing  the  quantity  and wholesale price of all tobacco products imported or caused  to be imported into the state by him or manufactured  in  the  state  by  him,  during  the preceding calendar month. Every distributor authorized  by the commissioner to make returns and pay the tax on tobacco  products  sold,  shipped or delivered by him to any person in the state shall file  a return showing  the  quantity  and  wholesale  price  of  all  tobacco  products  so  sold,  shipped  or delivered during the preceding calendar  month. Provided, however, the commissioner may, if he deems it necessary  in order to insure the payment of the taxes  imposed  by  this  article,  require returns to be made at such times and covering such periods as he  may deem necessary, and, by regulation, may permit the filing of returns  on  a quarterly, semi-annual or annual basis, or may waive the filing of  returns by a distributor for such time and upon such  terms  as  he  may  deem  proper if satisfied that no tax imposed by this article is or will  be payable by him during the time for which  returns  are  waived.  Such  returns  shall  contain such further information as the commissioner may  require.    2. Every distributor shall pay to the commissioner with the filing  of  such  return  the  tax  on tobacco products for such month imposed under  this article.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-20 > 473-a

§  473-a. Returns and payment of tobacco products tax by distributors.  1. Every distributor shall, on or  before  the  twentieth  day  of  each  month,  file  with  the commissioner of taxation and finance a return on  forms to be prescribed and furnished by the  commissioner,  showing  the  quantity  and wholesale price of all tobacco products imported or caused  to be imported into the state by him or manufactured  in  the  state  by  him,  during  the preceding calendar month. Every distributor authorized  by the commissioner to make returns and pay the tax on tobacco  products  sold,  shipped or delivered by him to any person in the state shall file  a return showing  the  quantity  and  wholesale  price  of  all  tobacco  products  so  sold,  shipped  or delivered during the preceding calendar  month. Provided, however, the commissioner may, if he deems it necessary  in order to insure the payment of the taxes  imposed  by  this  article,  require returns to be made at such times and covering such periods as he  may deem necessary, and, by regulation, may permit the filing of returns  on  a quarterly, semi-annual or annual basis, or may waive the filing of  returns by a distributor for such time and upon such  terms  as  he  may  deem  proper if satisfied that no tax imposed by this article is or will  be payable by him during the time for which  returns  are  waived.  Such  returns  shall  contain such further information as the commissioner may  require.    2. Every distributor shall pay to the commissioner with the filing  of  such  return  the  tax  on tobacco products for such month imposed under  this article.