20 CRR-NY 60.3NY-CRR
20 CRR-NY 60.3
20 CRR-NY 60.3
60.3 Semiannual physical inventories.
Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058
Every wine distributor and every liquor distributor, whether a liquor distributor for the purpose of State or City of New York excise taxes, or both such taxes, must file a semiannual physical inventory of wines and liquors. One of the semiannual physical inventories submitted must be as of the end of the fiscal year of the distributor.
20 CRR-NY 60.3
Current through February 28, 2023
End of Document |