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New York Codes, Rules and Regulations
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Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter I Cigarette Tax, Cigarette Marketing Standards and Tobacco Products Tax
Article 2. Cigarette Marketing Standards
Part 86 Determination of Cost
20 CRR-NY I I 2 86 Notes
s 86.1 Evidence considered in determining costs.
s 86.2 Manufacturer's gratis merchandise and payments.
s 86.3 Combination sales.
s 86.4 Sales outside of the ordinary channels of trade.