Payment of taxes
Compiled text through Jul 31, 2022
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Jul 31, 2022
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
(a)Each permittee authorized to sell, purchase, or receive alcoholic beverages under this section shall pay the excise taxes imposed by or under the provisions of article 18 of the Tax Law and shall comply with the rules and regulations of the State Tax Commission.
(b)In addition to the foregoing, each permittee who receives alcoholic beverages from outside the United States shall pay all customs duties and internal revenue taxes which may be imposed thereon.