§ 4-04 Liability for the Tax.
RCNY § 4-04
(a)Article 4. Except as otherwise provided herein, the tax shall be advanced by the agent or distributor. The agent shall be liable for the collection and payment of the tax to the Commissioner of Finance by purchasing from the Commissioner of Finance adhesive stamps of such design and denomination as may be prescribed by the Commissioner of Finance, subject to the approval of the State Tax Commission. The tax may also be paid by the use of such metering machines as are prescribed by the Commissioner of Finance subject to the approval of the State Tax Commission. In addition, every person liable for the tax on the use of cigarettes must file a return, in such form as the Commissioner of Finance may prescribe, with the Commissioner of Finance within twenty-four hours after liability therefor accrues together with a remittance of the tax shown to be due thereon.
(b)The amount of taxes advanced and paid by the agent or distributor as above provided shall be added to and collected as part of the sales price of the cigarettes.
(c)It is intended that the ultimate incidence of and liability for the tax shall be upon the consumer, and that any agent, distributor, or dealer who shall pay the tax to the Commissioner of Finance shall collect the tax from the purchaser or consumer.
