496-A – Returns to Be Secret.
§ 496-a. Returns to be secret. (a) Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is permitted to inspect any return or […]
496-B – Administrative Provisions.
§ 496-b. Administrative provisions. (a) The provisions of article twenty-seven of this chapter shall apply to the taxes imposed by section four hundred ninety-three of this article in the same manner and with the same force and effect as if the language of such article had been incorporated in full into this section and had […]
496-C – Additional Penalties.
§ 496-c. Additional penalties. (a) In addition to any other civil or criminal penalties that may apply, any person knowingly in possession of or knowingly having control over any type of illicit cannabis, as defined in section four hundred ninety-two of this article, after notice and an opportunity for a hearing, shall be liable for […]
496-D – Enforcement.
§ 496-d. Enforcement. The commissioner or the commissioner’s duly authorized representatives are hereby authorized: (a) To conduct regulatory inspections during normal business hours of any place of business, including a vehicle used for such business, where adult-use cannabis products are distributed, placed, stored, sold or offered for sale. For the purposes of this section, “place […]
496-E – Notification of Enforcement Actions.
§ 496-e. Notification of enforcement actions. The commissioner shall notify the cannabis control board and the office of cannabis management of the commencement of any enforcement actions taken under this article as well as the conclusion, outcomes, and the amount of penalties collected as a result of such actions.
482-A – Joint Administration.
§ 482-a. Joint administration. In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax imposed by this article and the cigarette marketing standards contained in article twenty-A […]
490 – Excise Tax on Medical Cannabis.
* § 490. Excise tax on medical cannabis. 1. (a) For purposes of this article, the terms “medical cannabis,” “registered organization,” “certified patient,” and “designated caregiver” shall have the same definitions as in section three of the cannabis law. (b) As used in this section, where not otherwise specifically defined and unless a different meaning […]
491 – Returns to Be Secret.
* § 491. Returns to be secret. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is permitted to inspect any return […]
483 – Definitions.
§ 483. Definitions. (a) Any term which is defined by section four hundred seventy of this chapter shall have the same meaning when used in this article, except that for purposes of this article the following terms shall have the meanings herein indicated: 1. “Basic cost of cigarettes” shall mean the invoice cost of cigarettes […]
484 – Unlawful Acts; Violations of Article.
§ 484. Unlawful acts; violations of article. (a) Notwithstanding any other provision of law, it shall be unlawful and a violation of this article: 1. For any agent, wholesale dealer or retail dealer, with intent to injure competitors or destroy or substantially lessen competition, or with intent to avoid the collection or paying over of […]