497 – Definitions.
§ 497. Definitions. The following terms shall have the following meanings when used in this article. (a) “Opioid” shall mean an “opiate” as defined by subdivision twenty-three of section thirty-three hundred two of the public health law and any natural, synthetic, or semisynthetic “narcotic drug” as defined by subdivision twenty-two of such section that has […]
498 – Imposition of Excise Tax.
§ 498. Imposition of excise tax. (a) There is hereby imposed an excise tax on the first sale of every opioid unit in the state at the following rates: (1) a quarter of a cent per morphine milligram equivalent where the wholesale acquisition cost is less than fifty cents, or (2) one and one-half cents […]
499 – Returns to Be Secret.
§ 499. Returns to be secret. (a) Except in accordance with a proper judicial order or as otherwise provided for by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any person engaged or retained by such department on an independent contract basis or any other person who […]