N.Y. Tax Law § 473-a: Returns and payment of tobacco products tax by distributors

§ 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

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.