New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 74
Department of Taxation and Finance
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Source version current through Feb 28, 2023
All 7 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 74.1 - Imposition of tax on the possession of cigarettes for sale
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20 NYCRR 74.2 - Payment of tax on cigarettes possessed for sale; cigarette tax stamps
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20 NYCRR 74.3 - Affixation and cancellation of cigarette stamps
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20 NYCRR 74.4 - Forbidden sales of cigarettes
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20 NYCRR 74.5 - Imposition of tax on the use of cigarettes
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20 NYCRR 74.6 - Taxes imposed on qualified reservations
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20 NYCRR 74.7 - Agent certification
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