New York State Office of Tax Enforcement - Petroleum, Alcohol and Tobacco Bureau

Petroleum, Alcohol and Tobacco Bureau

PATB is primarily concerned with excise taxes levied on petroleum, alcohol and tobacco. PATB also investigates other related taxes subject to evasion by regulated industries. These taxes include the petroleum business tax, highway use tax, and the sales and use tax on sales of regulated commodities. In addition, PATB is responsible for enforcement of the Cigarette Marketing Standards Act.

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