N.Y. Comp. Codes R. & Regs. tit. 20 § 60.3
Current through Register Vol. 46, No. 50, December 11, 2024
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.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 60.3