N.Y.
Tax Law Section 429
Payment of tax
- returns
1.
Every distributor, noncommercial importer or other person shall, on or before the twentieth day of each month, file with the department of taxation and finance a return, on forms to be prescribed by the commissioner and furnished by such department, stating separately the number of gallons, or lesser quantity, of beers, and the number of liters, or lesser quantity, of wines and liquors sold or used by such distributor, noncommercial importer or other person in this state during the preceding calendar month, except that the commissioner may, if he or she deems it necessary to facilitate the efficient reporting and payment of the tax imposed by this article, require returns to be made at such times and covering such periods as he or she may deem necessary. Such return shall contain such further information as the commissioner shall require. The fact that the name of the distributor, noncommercial importer or other person is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by such distributor, noncommercial importer or other person.2.
Each such distributor, noncommercial importer or other person shall pay to such department with the filing of such return, the tax imposed by this article, on each gallon, or lesser quantity, of beers and on each liter, or lesser quantity of all other alcoholic beverages sold or used by such distributor, noncommercial importer or other person in this state, as so reported, during the period covered by such return, except that, where a distributor has purchased alcoholic beverages prior to the expiration of the period covered by the return, upon which the taxes imposed by this article have been or are required to be paid by another distributor, a credit shall be allowed for the amount of such taxes.3.
All alcoholic beverages which have come into the possession of a distributor shall be deemed to have been sold or used by such distributor unless it shall be proved to the satisfaction of the tax commission that such alcoholic beverages have not been sold or used.4.
A distributor entitled to a refund under the provisions of § 434 (Refunds)section four hundred thirty-four of this chapter, in lieu of such refund, may take credit therefor on a return filed pursuant to this section, unless the tax commission shall withdraw such privilege.5.
The commissioner shall provide any brewer, as such term is defined in subdivision five of Alcoholic Beverage Control Law § 3 (Definitions)section three of the alcoholic beverage control law, or any distiller, as such term is defined in subdivision ten of Alcoholic Beverage Control Law § 3 (Definitions)section three of the alcoholic beverage control law, with the option to file their tax returns electronically.
Source:
Section 429 — Payment of tax; returns, https://www.nysenate.gov/legislation/laws/TAX/429 (updated Apr. 23, 2021; accessed Apr. 27, 2024).
