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N.Y. Tax Law § 429 Payment of tax; returns
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§ 429. Payment of tax; returns. 1. Every distributor, noncommercial importer or other person shall, on or before the twentieth day of each month, file with the department of taxation and finance a return, on forms to be prescribed by the commissioner and furnished by such depart…
N.Y. Tax Law § 43 Life sciences research and development tax credit
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* § 43. Life sciences research and development tax credit. (a) Allowance of credit. (1) A taxpayer that is a qualified life sciences company, or that is a sole proprietor of or a partner in a partnership that is a qualified life sciences company or a shareholder of a New York S …
N.Y. Tax Law § 43*2 Single member limited liability companies and eligibility for tax credits
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* § 43. Single member limited liability companies and eligibility for tax credits. A limited liability company that has a single member and is disregarded as an entity separate from its owner for federal income tax purposes (without reference to any special rules related to the …
N.Y. Tax Law § 430 Determination of tax
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§ 430. Determination of tax. If a distributor, noncommercial importer or other person files a return under this article, but such return is incorrect or insufficient, the commissioner of taxation and finance shall determine the amount of tax due at any time within three years af…
N.Y. Tax Law § 431 Proceedings to recover tax
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§ 431. Proceedings to recover tax. 1. Whenever any distributor, noncommercial importer or other person shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the…
N.Y. Tax Law § 432 Tax to be paid but once; foreign and interstate commerce; injunction
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§ 432. Tax to be paid but once; foreign and interstate commerce; injunction. Nothing in this article shall be construed to require the payment to the department of taxation and finance of the taxes imposed by this article more than once on any quantity of alcoholic beverages sol…
N.Y. Tax Law § 433 Penalties and interest
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§ 433. Penalties and interest. 1. (a)(i) A distributor who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty of ten per ce…
N.Y. Tax Law § 434 Refunds
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§ 434. Refunds. 1. Whenever the commissioner of taxation and finance\nshall determine that any moneys received under the provisions of this\narticle were paid in error, he may cause the same to be refunded, with\ninterest, in accordance with such rules and regulations as he may\…
N.Y. Tax Law § 434-A Mailing rules; holidays
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§ 434-a. Mailing rules; holidays. 1. If any return, claim, statement, notice, application, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is…
N.Y. Tax Law § 435 Deposit and disposition of revenue
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§ 435. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under the taxes imposed by this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
N.Y. Tax Law § 436 General powers of the tax commission
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§ 436. General powers of the tax commission. The powers conferred upon the tax commission by sections one hundred seventy-one and one hundred seventy-one-b of this chapter shall, so far as applicable, be exercisable with respect to the provisions of this article.
N.Y. Tax Law § 437 Returns to be secret
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§ 437. Returns to be secret. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, or any office…
N.Y. Tax Law § 438 Sale of stamps authorized
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§ 438. Sale of stamps authorized. 1. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through the sale of stamps, to be prepared and sold by it. The tax commission shall hav…
N.Y. Tax Law § 44 Employer-provided child care credit
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§ 44. Employer-provided child care credit. (a) General. A taxpayer subject to tax under article nine-A, twenty-two, or thirty-three of this chapter shall be allowed a credit against such tax in an amount equal to two hundred percent of the portion of the credit that is allowed t…
N.Y. Tax Law § 445 Local taxes on beer and liquor by a city of one million or more
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§ 445. Local taxes on beer and liquor by a city of one million or more. 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city exc…
N.Y. Tax Law § 45 Empire state digital gaming media production credit
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§ 45. Empire state digital gaming media production credit. (a) Allowance of credit. (1) A taxpayer which is a digital gaming media production entity engaged in qualified digital gaming media production, or who is a sole proprietor of or a member of a partnership, which is a digi…
N.Y. Tax Law § 451 Definitions
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§ 451. Definitions. For purposes of this article, the term: 1. "Gross receipts from ticket sales" shall mean the total gross receipts of every person from the sale of tickets to any authorized combative sport held in this state, and without any deduction whatsoever for commissio…
N.Y. Tax Law § 452 Imposition of tax
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§ 452. Imposition of tax. 1. On and after October first, nineteen hundred ninety-nine, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any professional or amateur boxing, sparring or wrestling match or exhibition in this state. Such tax …
N.Y. Tax Law § 453 Payment of tax
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§ 453. Payment of tax. 1. In the case of gross receipts from broadcasting rights, such tax shall be paid to the commissioner of taxation and finance or to employees or officers of the state athletic commission acting as agents of the commissioner of taxation and finance and shal…
N.Y. Tax Law § 454 Agents of the commissioner of taxation and finance
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§ 454. Agents of the commissioner of taxation and finance. Employees and officers of the state athletic commission shall act as agents of the commissioner of taxation and finance in collecting the tax due under this article. The state athletic commission shall deposit all funds …
N.Y. Tax Law § 455 Receipts exempted from tax
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§ 455. Receipts exempted from tax. 1. The gross receipts from any sparring, boxing or wrestling match or exhibition conducted under the supervision or the control of the New York state national guard or naval militia where all of the contestants are members of the active militia…
N.Y. Tax Law § 456 Practice and procedure
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§ 456. Practice and procedure. The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed under this article in the same manner and with the same force and effect as if the language of su…
N.Y. Tax Law § 46 Restaurant return-to-work tax credit
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§ 46. Restaurant return-to-work tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of t…
N.Y. Tax Law § 46-A Additional restaurant return-to-work tax credit
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§ 46-a. Additional restaurant return-to-work tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. Th…
N.Y. Tax Law § 47 COVID-19 capital costs tax credit
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* § 47. COVID-19 capital costs tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of th…
N.Y. Tax Law § 47*2 Grade no
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* § 47. Grade no. 6 heating oil conversion tax credit. (a) (1) Allowance of credit. A taxpayer that meets the eligibility requirements of subdivision (b) of this section and is subject to tax under article nine-A or twenty-two of this chapter may be eligible to claim a grade no.…
N.Y. Tax Law § 47*3 Suspension of certain taxes on motor fuel and Diesel motor fuel
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* § 47. Suspension of certain taxes on motor fuel and Diesel motor\nfuel. (a) Definitions. For purposes of this section:\n (1) "Distributor" shall have the same meaning as that term is defined\nin subdivision one of section two hundred eighty-two of this chapter;\n (2) "Motor fu…
N.Y. Tax Law § 470 Definitions
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§ 470. Definitions. When used in this article the following words\nshall have the meanings herein indicated: 1. "Cigarette." Any roll for\nsmoking made wholly or in part of tobacco or of any other substance,\nirrespective of size or shape and whether or not such tobacco or\nsubs…
N.Y. Tax Law § 471 Imposition of cigarette tax
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§ 471. Imposition of cigarette tax. 1. There is hereby imposed and\nshall be paid a tax on all cigarettes possessed in the state by any\nperson for sale, except that no tax shall be imposed on cigarettes sold\nunder such circumstances that this state is without power to impose s…
N.Y. Tax Law § 471-A Use tax on cigarettes
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§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be\npaid a tax on all cigarettes used in the state by any person, except\nthat no tax shall be imposed (1) if the tax provided in section four\nhundred seventy-one of this article is paid, (2) on the use of\ncigar…
N.Y. Tax Law § 471-B Imposition of tobacco products tax
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§ 471-b. Imposition of tobacco products tax. 1. There is hereby imposed and shall be paid a tax on all tobacco products possessed in this state by any person for sale, except that no tax shall be imposed on tobacco products sold under such circumstances that this state is withou…
N.Y. Tax Law § 471-C Use tax on tobacco products
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§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and\nshall be paid a tax on all tobacco products used in the state by any\nperson, except that no such tax shall be imposed (1) if the tax provided\nin section four hundred seventy-one-b of this article is paid, o…
N.Y. Tax Law § 471-D Special provision as to imposition of taxes on certain tobacco products
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§ 471-d. Special provision as to imposition of taxes on certain tobacco products. If a person shall receive any tobacco products, upon which tobacco products this state was without power to impose the taxes under this article, and such person shall thereafter possess such tobacc…
N.Y. Tax Law § 471-E Taxes imposed on qualified reservations
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§ 471-e. Taxes imposed on qualified reservations. 1. Indian tax\nexemption coupon system. (a) Notwithstanding any provision of this\narticle to the contrary qualified Indians may purchase cigarettes for\nsuch qualified Indians' own use or consumption exempt from cigarette tax\no…
N.Y. Tax Law § 472 Preparation and sale of stamps; commissions; distributors
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§ 472. Preparation and sale of stamps; commissions; distributors. 1. The commissioner shall prescribe, prepare and furnish stamps of such denominations and quantities as may be necessary for the payment of the tax on cigarettes imposed by this article, and may from time to time …
N.Y. Tax Law § 473 Affixation and cancellation of stamps; presumption
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§ 473. Affixation and cancellation of stamps; presumption. Each agent shall affix within the time hereinafter prescribed, to each package of cigarettes, stamps evidencing the payment of the tax imposed by this article and shall cancel such stamps before such cigarettes are offer…
N.Y. Tax Law § 473-A Returns and payment of tobacco products tax by distributors
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§ 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 qu…
N.Y. Tax Law § 473-B Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited
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§ 473-b. Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited. 1. A person may not import into this state any cigarettes that have been marked for export outside the United States with a label or notice in compliance with 27 CFR…
N.Y. Tax Law § 474 Records to be kept; examination
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§ 474. Records to be kept; examination. 1. Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads or streets of the state, shall be required to have in his actual possession invoices or delivery tickets for such cigarettes. Such invo…
N.Y. Tax Law § 475 General powers of the tax commission
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§ 475. General powers of the tax commission. The powers conferred upon the tax commission by sections one hundred seventy-one and one hundred seventy-one-b of this chapter shall, so far as applicable, be exercisable with respect to the provisions of this article. Such commission…
N.Y. Tax Law § 476 Refunds; sales of stamps
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§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which stamps have been placed or tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there or have become unfit for use and consumption or unsalable, or have…
N.Y. Tax Law § 478 Determination of tax
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§ 478. Determination of tax. If any person files any return under this article, but such return is incorrect or insufficient, the commissioner of taxation and finance shall determine the amount of tax due at any time within three years after the return was filed (whether or not …
N.Y. Tax Law § 479 Warrant for the collection of taxes
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§ 479. Warrant for the collection of taxes. In addition to all other remedies for the collection of any taxes due under the provisions of this article, the tax commission may issue a warrant directed to the sheriff of any county commanding said sheriff to levy upon and sell the …
N.Y. Tax Law § 48 Child care creation and expansion tax credit
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§ 48. Child care creation and expansion tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this se…
N.Y. Tax Law § 480 License
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§ 480. License. 1. General. (a) On and after July first, nineteen hundred thirty-nine no person shall be a wholesale dealer unless he has been granted and publicly displays in his place of business a license from the department. Applications for licenses shall be made on forms p…
N.Y. Tax Law § 480-A Retail dealer and vending machine registration
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§ 480-a. Retail dealer and vending machine registration. 1. (a) On and after January first, nineteen hundred ninety-one, every retail dealer shall publicly display a certificate of registration from the department in each place of business in this state through which it sells ci…
N.Y. Tax Law § 480-B Prohibition against the stamping of certain cigarettes
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§ 480-b. Prohibition against the stamping of certain cigarettes. 1. Every tobacco product manufacturer as defined by section thirteen hundred ninety-nine-oo of the public health law whose cigarettes are sold for consumption in this state shall annually certify under penalty of p…
N.Y. Tax Law § 480-C Prohibition against the sale of certain tobacco products
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§ 480-c. Prohibition against the sale of certain tobacco products. 1. Every tobacco product manufacturer, as defined by section thirteen hundred ninety-nine-oo of the public health law, whose roll-your-own tobacco is sold for consumption in this state, must annually certify unde…
N.Y. Tax Law § 481 Penalties and interest
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§ 481. Penalties and interest. 1. (a)(i)(A) An agent or distributor or other person treated as a distributor pursuant to section four hundred seventy-one-d who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined w…
N.Y. Tax Law § 482 Deposit and disposition of revenue
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§ 482. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under this article and article twenty-A of this chapter shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-o…