# N.Y. TAX Law § 473-A: Returns and payment of tobacco products tax by distributors

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-A

## Section

- **Citation:** N.Y. TAX Law § 473-A
- **Heading:** Returns and payment of tobacco products tax by distributors
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act TAX / Article 20 / Section 473-A

## Text

§ 473-a. Returns and payment of tobacco products tax by distributors.\n1. Every distributor shall, on or before the twentieth day of each\nmonth, file with the commissioner of taxation and finance a return on\nforms to be prescribed and furnished by the commissioner, showing the\nquantity and wholesale price of all tobacco products imported or caused\nto be imported into the state by him or manufactured in the state by\nhim, during the preceding calendar month. Every distributor authorized\nby the commissioner to make returns and pay the tax on tobacco products\nsold, shipped or delivered by him to any person in the state shall file\na return showing the quantity and wholesale price of all tobacco\nproducts so sold, shipped or delivered during the preceding calendar\nmonth. Provided, however, the commissioner may, if he deems it necessary\nin order to insure the payment of the taxes imposed by this article,\nrequire returns to be made at such times and covering such periods as he\nmay deem necessary, and, by regulation, may permit the filing of returns\non a quarterly, semi-annual or annual basis, or may waive the filing of\nreturns by a distributor for such time and upon such terms as he may\ndeem proper if satisfied that no tax imposed by this article is or will\nbe payable by him during the time for which returns are waived. Such\nreturns shall contain such further information as the commissioner may\nrequire.\n 2. Every distributor shall pay to the commissioner with the filing of\nsuch return the tax on tobacco products for such month imposed under\nthis article.\n

## Nearby sections

- [N.Y. TAX Law § 470 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S470.md)
- [N.Y. TAX Law § 471 Imposition of cigarette tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471.md)
- [N.Y. TAX Law § 471-A Use tax on cigarettes](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-A.md)
- [N.Y. TAX Law § 471-B Imposition of tobacco products tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-B.md)
- [N.Y. TAX Law § 471-C Use tax on tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-C.md)
- [N.Y. TAX Law § 471-D Special provision as to imposition of taxes on certain tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-D.md)
- [N.Y. TAX Law § 471-E Taxes imposed on qualified reservations](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-E.md)
- [N.Y. TAX Law § 472 Preparation and sale of stamps; commissions; distributors](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S472.md)
- [N.Y. TAX Law § 473 Affixation and cancellation of stamps; presumption](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473.md)
- [N.Y. TAX Law § 473-A Returns and payment of tobacco products tax by distributors](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-A.md)
- [N.Y. TAX Law § 473-B Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-B.md)
- [N.Y. TAX Law § 474 Records to be kept; examination](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S474.md)
- [N.Y. TAX Law § 475 General powers of the tax commission](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S475.md)
- [N.Y. TAX Law § 476 Refunds; sales of stamps](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S476.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-A. Check the current official text before relying on it. Not legal advice.