N.Y. Comp. Codes R. & Regs. tit. 9 § 33.11

Current through Register Vol. 46, No. 45, November 2, 2024

Section 33.11 - Payment of taxes

(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.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 33.11