N.Y. Tax Law § 429: Payment of tax; returns

§ 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

department, stating separately the number of gallons, or lesser

quantity, of beers, and the number of liters, or lesser quantity, of

wines and liquors sold or used by such distributor, noncommercial

importer or other person in this state during the preceding calendar

month, except that the commissioner may, if he or she deems it necessary

to facilitate the efficient reporting and payment of the tax imposed by

this article, require returns to be made at such times and covering such

periods as he or she may deem necessary. Such return shall contain such

further information as the commissioner shall require. The fact that the

name of the distributor, noncommercial importer or other person is

signed to a filed return shall be prima facie evidence for all purposes

that the return was actually signed by such distributor, noncommercial

importer or other person.

2. Each such distributor, noncommercial importer or other person shall

pay to such department with the filing of such return, the tax imposed

by this article, on each gallon, or lesser quantity, of beers and on

each liter, or lesser quantity of all other alcoholic beverages sold or

used by such distributor, noncommercial importer or other person in this

state, as so reported, during the period covered by such return, except

that, where a distributor has purchased alcoholic beverages prior to the

expiration of the period covered by the return, upon which the taxes

imposed by this article have been or are required to be paid by another

distributor, a credit shall be allowed for the amount of such taxes.

3. All alcoholic beverages which have come into the possession of a

distributor shall be deemed to have been sold or used by such

distributor unless it shall be proved to the satisfaction of the tax

commission that such alcoholic beverages have not been sold or used.

4. A distributor entitled to a refund under the provisions of section

four hundred thirty-four of this chapter, in lieu of such refund, may

take credit therefor on a return filed pursuant to this section, unless

the tax commission shall withdraw such privilege.

5. The commissioner shall provide any brewer, as such term is defined

in subdivision five of section three of the alcoholic beverage control

law, or any distiller, as such term is defined in subdivision ten of

section three of the alcoholic beverage control law, with the option to

file their tax returns electronically.