N.Y. Tax Law Section 435
Deposit and disposition of revenue

420
Definitions 421
Registration of distributors 422
Bonds of distributors 423
Cancellation of registration of distributors 424
Taxes imposed 425
Special provision as to imposition of taxes on certain alcoholic beverages 425–A
Presumption of taxability 426
Records to be kept by brand owners, distributors, owners and others 427
Requirement and content of invoice on the sale of liquors 428
Records and reports of transportation 429
Payment of tax 430
Determination of tax 431
Proceedings to recover tax 432
Tax to be paid but once 433
Penalties and interest 434
Refunds 434–A
Mailing rules 435
Deposit and disposition of revenue 436
General powers of the tax commission 437
Returns to be secret 438
Sale of stamps authorized 445
Local taxes on beer and liquor by a city of one million or more