N.Y. Tax Law 429 – Payment of tax; returns
§ 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.
Terms Used In N.Y. Tax Law 429
- Distributor: when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid. See N.Y. Tax Law 420
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Gallon: means one hundred twenty-eight fluid ounces; "quart" means thirty-two fluid ounces. See N.Y. Tax Law 420
- Liter: means a metric unit of capacity equal to one thousand cubic centimeters of alcoholic beverages and equivalent to thirty-three and eight hundred fourteen thousandths fluid ounces. See N.Y. Tax Law 420
- Noncommercial importer: means a person other than a distributor who imports or causes to be imported into this state beers or wines, except that such person shall not be a noncommercial importer where such person imports or causes to be imported into this state such alcoholic beverages in the quantities and under the conditions provided by subdivision four of section four hundred twenty-four. See N.Y. Tax Law 420
- Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 420
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 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 § 3 of the alcoholic beverage control law, or any distiller, as such term is defined in subdivision ten of § 3 of the alcoholic beverage control law, with the option to file their tax returns electronically.