Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products TaxArticle 2 - Cigarette Marketing Standards
Part 85 - Remedies
Section 85.3 - Illegal and void contracts

N.Y. Comp. Codes R. & Regs. tit. 20 § 85.3

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Current through Register Vol. 46, No. 25, June 18, 2024
Section 85.3 - Illegal and void contracts

Tax Law, § 484(c)

Any contract, agreement, arrangement, combination or common understanding, expressed or implied, made by any person in violation of any provision of article 20-A of the Tax Law, or this article, is declared to be an illegal and void contract, and no recovery shall be had thereon.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 85.3