Rules of the City of New York (RCNY)
Chapter 4: Cigarette Tax
Every Rules of the City of New York section indexed under this chapter.
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Sections
- RCNY § 4-01
Definitions.
- RCNY § 4-02
Imposition of Tax.
- RCNY § 4-03
Exemptions.
- RCNY § 4-04
Liability for the Tax.
- RCNY § 4-05
Licenses.
- RCNY § 4-06
Licensee Fees; Term.
- RCNY § 4-07
Adhesive Stamps.
- RCNY § 4-08
Meter Stamps.
- RCNY § 4-09
Sale or Use of Cigarettes Without Stamps.
- RCNY § 4-10
Affixation and Cancellation of Stamps.
- RCNY § 4-11
Cancellation of Stamps.
- RCNY § 4-12
Destruction of Cancelled or Mutilated Stamps.
- RCNY § 4-13
Possession and Transportation of Unstamped Cigarettes.
- RCNY § 4-14
Vending Machines; Visibility of Stamps.
- RCNY § 4-15
Agents; Credit and Performance Bonds.
- RCNY § 4-16
Compensation of Agents for Services.
- RCNY § 4-17
Records To Be Kept.
- RCNY § 4-18
Reports.
- RCNY § 4-19
Refunds.
- RCNY § 4-20
Out-of-City Sales.
- RCNY § 4-21
Drop-Shipments.
- RCNY § 4-22
Seizure and Sale of Cigarettes.
- RCNY § 4-23
Penalties and Interest.
Facing a violation tied to one of these codes?
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