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N.Y. Tax Law § 482-A Joint administration
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§ 482-a. Joint administration. In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax imposed by this article …
N.Y. Tax Law § 483 Definitions
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§ 483. Definitions. (a) Any term which is defined by section four hundred seventy of this chapter shall have the same meaning when used in this article, except that for purposes of this article the following terms shall have the meanings herein indicated: 1. "Basic cost of cigar…
N.Y. Tax Law § 484 Unlawful acts; violations of article
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§ 484. Unlawful acts; violations of article. (a) Notwithstanding any other provision of law, it shall be unlawful and a violation of this article: 1. For any agent, wholesale dealer or retail dealer, with intent to injure competitors or destroy or substantially lessen competitio…
N.Y. Tax Law § 485 Determination of cost of agent, retail dealer or wholesale dealer
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§ 485. Determination of cost of agent, retail dealer or wholesale dealer. (a) 1. In determining "cost of the retail dealer", "cost of the agent" and "cost of the wholesale dealer" the tax commission or a court shall receive and consider as bearing on the bona fides of such cost,…
N.Y. Tax Law § 486 Exceptions
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§ 486. Exceptions. (a) The provisions of this article shall not apply to sales made: 1. As an isolated transaction and not the usual course of business; or 2. Where cigarettes are advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or d…
N.Y. Tax Law § 487 Secrecy requirement
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§ 487. Secrecy requirement. (a) Except in accordance with proper judicial order or as 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, any person engaged or retained b…
N.Y. Tax Law § 488 Joint administration
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§ 488. Joint administration. In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax imposed by article twenty …
N.Y. Tax Law § 489 Registration of chain stores
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§ 489. Registration of chain stores. Every chain store, including vending machine operators, cooperative members, franchisees and large volume outlet operators, must register with the commissioner of taxation and finance. The fee for such registration shall be three hundred doll…
N.Y. Tax Law § 49 Newspaper and broadcast media jobs tax credit
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* § 49. Newspaper and broadcast media jobs 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 (e) of this section. The …
N.Y. Tax Law § 49*2 Commercial security tax credit
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* § 49. Commercial security tax credit. (a) Allowance of credit. For taxable years beginning on or after January first, two thousand twenty-four and before January first, two thousand twenty-nine, a taxpayer required to file a return pursuant to articles nine, nine-A or twenty-t…
N.Y. Tax Law § 490 Excise tax on medical cannabis
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* § 490. Excise tax on medical cannabis. 1. (a) For purposes of this article, the terms "medical cannabis," "registered organization," "certified patient," and "designated caregiver" shall have the same definitions as in section three of the cannabis law. (b) As used in this sec…
N.Y. Tax Law § 491 Returns to be secret
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* § 491. 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 commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is …
N.Y. Tax Law § 492 Definitions
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§ 492. Definitions. For purposes of this article, the following definitions shall apply: (a) "Adult-use cannabis product" means cannabis, concentrated cannabis, and cannabis-infused products, as reflected on the product label, whether or not such adult-use cannabis product is fo…
N.Y. Tax Law § 493 Imposition of tax
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§ 493. Imposition of tax. (a) There is hereby imposed a tax on adult-use cannabis products sold by a distributor to a person who sells adult-use cannabis products at retail at the rate of nine percent of the amount charged for the sale or transfer of such adult-use cannabis prod…
N.Y. Tax Law § 494 Registration and renewal
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§ 494. Registration and renewal. (a) (1) Every distributor on whom tax is imposed under this article and every person who sells adult-use cannabis products at retail must file with the commissioner a properly completed application for a certificate of registration and obtain suc…
N.Y. Tax Law § 495 Returns and payment of tax
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§ 495. Returns and payment of tax. (a) Every person on whom tax is\nimposed under this article shall, on or before the twentieth day of the\nmonth following each quarterly period ending on the last day of\nFebruary, May, August, and November, respectively, file electronically\nw…
N.Y. Tax Law § 496 Records to be kept; penalties
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§ 496. Records to be kept; penalties. (a) Records to be kept. Every distributor on whom tax is imposed under this article and every person who sells adult-use cannabis products at retail shall maintain complete and accurate records in such form as the commissioner may require in…
N.Y. Tax Law § 496-A Returns to be secret
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§ 496-a. Returns to be secret. (a) Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is…
N.Y. Tax Law § 496-B Administrative provisions
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§ 496-b. Administrative provisions. (a) The provisions of part four\nof article twenty-eight of this chapter shall apply to the taxes imposed\nby section four hundred ninety-three of this article in the same manner\nand with the same force and effect as if the language of such a…
N.Y. Tax Law § 496-C Additional penalties
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§ 496-c. Additional penalties. (a) In addition to any other civil or\ncriminal penalties that may apply, any person knowingly in possession of\nor knowingly having control over any type of illicit cannabis, as\ndefined in section four hundred ninety-two of this article, after no…
N.Y. Tax Law § 496-D Enforcement
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§ 496-d. Enforcement. The commissioner or the commissioner's duly authorized representatives are hereby authorized: (a) To conduct regulatory inspections during normal business hours of any place of business, including a vehicle used for such business, where adult-use cannabis p…
N.Y. Tax Law § 496-E Notification of enforcement actions
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§ 496-e. Notification of enforcement actions. The commissioner shall notify the cannabis control board and the office of cannabis management of the commencement of any enforcement actions taken under this article as well as the conclusion, outcomes, and the amount of penalties c…
N.Y. Tax Law § 497 Definitions
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§ 497. Definitions. The following terms shall have the following meanings when used in this article. (a) "Opioid" shall mean an "opiate" as defined by subdivision twenty-three of section thirty-three hundred two of the public health law and any natural, synthetic, or semisynthet…
N.Y. Tax Law § 498 Imposition of excise tax
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§ 498. Imposition of excise tax. (a) There is hereby imposed an excise tax on the first sale of every opioid unit in the state at the following rates: (1) a quarter of a cent per morphine milligram equivalent where the wholesale acquisition cost is less than fifty cents, or (2) …
N.Y. Tax Law § 499 Returns to be secret
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§ 499. Returns to be secret. (a) Except in accordance with a proper judicial order or as otherwise provided for by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any person engaged or retained by such department on an independent co…
N.Y. Tax Law § 5 Obtaining and furnishing taxpayer identification information
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§ 5. Obtaining and furnishing taxpayer identification information. 1. Definitions. For purposes of this section, the following terms shall mean: (a) "License" shall include the whole or part of any covered agency permit, certificate, approval, registration, charter or similar fo…
N.Y. Tax Law § 5-A Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
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§ 5-a. Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors. 1. For purposes of this section, the following terms shall have the specified meanings: (a) "Affiliate" means a person which directly, indirect…
N.Y. Tax Law § 501 Definitions
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§ 501. Definitions. As used in this article: 1. "Person" shall include an individual, co-partner, limited liability company, society, association, corporation, joint stock company, lessee, and any combinations of individuals; an executor, administrator, receiver, trustee or othe…
N.Y. Tax Law § 502 Highway use registration
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§ 502. Highway use registration. 1. a. Each carrier shall apply to the commissioner for a certificate of registration for each motor vehicle operated or to be operated by such carrier on the public highways in this state. Application shall be made upon a form prescribed by such …
N.Y. Tax Law § 502-A Certificate of registration and decal fees
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§ 502-a. Certificate of registration and decal fees. The application for a certificate of registration and decal described in paragraph a of subdivision one and paragraph a of subdivision six of section five hundred two of this article, or a special certificate of registration a…
N.Y. Tax Law § 503 Imposition of tax
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§ 503. Imposition of tax. 1. In addition to any other tax or fee imposed by law, there is hereby levied and imposed a highway use tax for the privilege of operating any vehicular unit upon the public highways of this state and for the purpose of recompensing the state for the pu…
N.Y. Tax Law § 503-A Imposition of additional tax
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§ 503-a. Imposition of additional tax. 1. In addition to the tax imposed by section five hundred three of this chapter, and in addition to any other tax or fee imposed by law, there is hereby imposed on and after July first, nineteen hundred sixty-eight and before January first,…
N.Y. Tax Law § 503-B Supplemental tax
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§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by sections five hundred three and five hundred three-a of this article, and in addition to any other tax or fee imposed by law, there is hereby imposed on and after July first, nineteen hundred ninety a supplemental…
N.Y. Tax Law § 504 Exemptions
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§ 504. Exemptions. The provisions of this article shall not apply to any vehicular unit: 1. Operating over a rural route and engaged exclusively in the transportation of United States mail under contract. 2. Owned and operated by the United States, the state or any other state o…
N.Y. Tax Law § 505 Returns
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§ 505. Returns. Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall file on or before the last day of each month a return for the preceding calendar month where a carrier's total tax liability under this article for the …
N.Y. Tax Law § 506 Payment of tax
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§ 506. Payment of tax. 1. At the time of filing a return, as required by this article, each carrier shall pay to the tax commission the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a …
N.Y. Tax Law § 507 Records
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§ 507. Records. Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall keep a complete and accurate daily record which shall show the miles traveled in this state by each vehicular unit and such other information as the com…
N.Y. Tax Law § 508 Responsibility of owner
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§ 508. Responsibility of owner. In those instances where the carrier is not the owner of the vehicular unit, the owner may file the return and maintain the record required by section five hundred five and five hundred seven, and shall be jointly and severally liable with the car…
N.Y. Tax Law § 509 Powers of tax commission
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§ 509. Powers of tax commission. In addition to any other power conferred by this chapter the tax commission shall have the following powers: 1. To prescribe such methods and means as the commission determines to be necessary for checking, verifying and ascertaining the number o…
N.Y. Tax Law § 510 Determination of tax
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§ 510. Determination of tax. 1. In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the commissioner, or if no return is made for any period, the commissioner shall determine the amount of tax due from such information as is available to …
N.Y. Tax Law § 511 Proceedings to recover tax
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§ 511. Proceedings to recover tax. 1. Whenever any person shall fail\nto pay, within the time limited herein, any tax, interest or penalties\nwhich he is required to pay under the provisions of this article, the\nattorney general shall, upon the request of the department of taxa…
N.Y. Tax Law § 512 Penalties and interest
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§ 512. Penalties and interest. 1. (a) Any person failing to file a\nreturn or to pay any tax within the time required by or pursuant to this\narticle (determined with regard to any extension of time for filing or\npaying) shall be subject to a penalty of ten per centum of the am…
N.Y. Tax Law § 512-A Admissibility of weigh slips
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§ 512-a. Admissibility of weigh slips. An official weigh slip or ticket issued and certified by any truck weigher in the employ of the department of transportation or by any duly licensed weigh master shall constitute prima facie evidence of the information therein set forth and…
N.Y. Tax Law § 513 Refunds
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§ 513. Refunds. Whenever the commissioner shall determine that any monies received under the provisions of this article were paid in error, he may cause the same to be refunded or credited, with interest, in accordance with such rules and regulations as he may prescribe, except …
N.Y. Tax Law § 514 Secrecy of returns
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§ 514. Secrecy of returns. 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 officer …
N.Y. Tax Law § 514-A Mailing rules; holidays
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§ 514-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 § 515 Disposition of revenues
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§ 515. Disposition of revenues. All taxes, interest, penalties and fees collected or received pursuant to this article shall be deposited daily in one account with such responsible banks, banking houses or trust companies as may be designated by the comptroller, and to the credi…
N.Y. Tax Law § 521 Definitions
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§ 521. Definitions. For purposes of this article, the following definitions shall apply unless a different meaning is clearly required: (a) "Person" shall include an individual, co-partner, society, association, corporation, joint stock company, lessee, and any combinations of i…
N.Y. Tax Law § 522 Licenses
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§ 522. Licenses. (a) License and decal required. Each carrier shall apply to the commissioner for a fuel use license and a decal or decals for each qualified motor vehicle operated or to be operated by it on the public highways in this state. An original or renewal application s…
N.Y. Tax Law § 523 Fuel use tax
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§ 523. Fuel use tax. (a) Imposition. There is hereby imposed on and after January first, nineteen hundred ninety-six a tax on fuel use for the privilege of operating any qualified motor vehicle upon the public highways of this state. (b) Rate of tax. The tax imposed by this sect…