N.Y. Tax Law § 423: Cancellation of registration of distributors

§ 423. Cancellation of registration of distributors. The registration

of any distributor may be cancelled by the commissioner upon its failure

to file a bond or other security when required, and the registration of

a distributor may be cancelled by the commissioner upon its failure to

comply with any of the provisions of this article or any reasonable

requirement, rule or regulation adopted pursuant to this article by the

department of taxation and finance or by the commissioner. All the

provisions of subdivisions four through six and eight through ten of

section two hundred eighty-three of this chapter relating to

registration of distributors of motor fuel shall be applicable to the

registration of distributors under this article with the same force and

effect as if the language of those subdivisions had been incorporated in

full in this section and had expressly referred to the registration of

distributors under this article and the tax imposed by this article,

with such modification as may be necessary in order to adapt the

language of such provisions to the provisions of this article, provided,

specifically, that the term "motor fuel" shall be read as "alcoholic

beverages". Provided, however, a registration shall be cancelled

immediately, upon cancellation or revocation for cause of a license

under the alcoholic beverage control law. A distributor shall

immediately inform the department in writing of any change in its name

or address, and a corporate distributor shall immediately inform the

department, in writing, of any change in its name, or in its officers or

directors, or their residence addresses.