New York Codes, Rules and Regulations (NYCRR)

Title 20 Part 75

Department of Taxation and Finance

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Source version current through Feb 28, 2023

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20 NYCRR 75.1 - Agent's cigarette tax returns

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20 NYCRR 75.2 - Wholesale dealer's informational returns and vending machine identification

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20 NYCRR 75.3 - Returns of cigarette use tax

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20 NYCRR 75.4 - Timely filing/timely payment

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20 NYCRR 75.5 - Records to be kept by agents and others

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