New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 78
Department of Taxation and Finance
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Source version current through Feb 28, 2023
All 8 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 78.1 - Failure to file a return or to pay the tax
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20 NYCRR 78.2 - Earlier source heading: [Repealed]
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20 NYCRR 78.3 - Failure to pay the tax due to fraud
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20 NYCRR 78.4 - Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions
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20 NYCRR 78.5 - Interest on underpayments
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20 NYCRR 78.6 - Individuals and entities not subject to civil penalties or interest on under payments
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20 NYCRR 78.7 - Certificate of the commissioner
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20 NYCRR 78.8 - Criminal penalties, seizures and forfeitures
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