Other tax types

Adult-use cannabis

• Amendments to tax on adult-use cannabis products (Article 20-C)

Cigarette and tobacco products tax

• Increase in the excise tax rate on cigarettes and little cigars, and floor tax return requirement (Article 20)
• Increased civil penalty for refusal to comply with cigarette and tobacco products inspections (Article 20)

Congestion surcharge

• Elimination of the congestion surcharge registration requirement (Article 29-C)

Motor fuel excise tax

• Amendment to motor fuel and diesel motor fuel requirements (Articles 12-A, 13-A, and 28)

Petroleum business tax

• Amendment to motor fuel and diesel motor fuel requirements (Articles 12-A, 13-A, and 28)

Real estate transfer tax

• Extension of reduced real estate transfer tax rate for real estate investment trusts (Article 31)

Waste tire management fee

• Waste tire management fee (Environmental Conservation Law Article 27; Tax Law Article 28)

Other provisions

• Allow the Tax Department to appeal certain Tax Appeals Tribunal decisions (Article 40)