1. The Laws of New York
  2. Consolidated Laws
  3. Tax
  4. Article 20: Tax On Cigarettes and Tobacco Products


Section 473-A Returns and payment of tobacco products tax by distributors

Tax (TAX)

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.