New York NYC Cigarette Tax Payment Form is a form used by cigarette vendors and wholesalers to report and remit taxes collected on the sale of cigarettes in New York City. The form is available in two versions: Manual Form NYC-400 and Electronic Form NYC-400-EFT. The NYC-400 Manual Form requires vendors and wholesalers to provide detailed information on the cigarettes sold, the taxes collected, and the amount of tax remitted. The NYC-400-EFT Electronic Form requires vendors and wholesalers to submit their payment information electronically. Both forms require vendors and wholesalers to submit their payment information by the due date in order to avoid any penalties or interest.