480-B – Prohibition Against the Stamping of Certain Cigarettes.
§ 480-b. Prohibition against the stamping of certain cigarettes. 1. Every tobacco product manufacturer as defined by section thirteen hundred ninety-nine-oo of the public health law whose cigarettes are sold for consumption in this state shall annually certify under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer: (a) […]
480-C – Prohibition Against the Sale of Certain Tobacco Products.
§ 480-c. Prohibition against the sale of certain tobacco products. 1. Every tobacco product manufacturer, as defined by section thirteen hundred ninety-nine-oo of the public health law, whose roll-your-own tobacco is sold for consumption in this state, must annually certify under penalty of perjury that, as of the date of that certification, the tobacco product […]
481 – Penalties and Interest.
§ 481. Penalties and interest. 1. (a)(i)(A) An agent or distributor or other person treated as a distributor pursuant to section four hundred seventy-one-d who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time […]
482 – Deposit and Disposition of Revenue.
§ 482. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under this article and article twenty-A of this chapter shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. (b) From the taxes, interest and penalties collected […]
475 – General Powers of the Tax Commission.
§ 475. General powers of the tax commission. The powers conferred upon the tax commission by sections one hundred seventy-one and one hundred seventy-one-b of this chapter shall, so far as applicable, be exercisable with respect to the provisions of this article. Such commission may require returns to be filed with it at such times […]
473-B – Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps Prohibited.
§ 473-b. Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited. 1. A person may not import into this state any cigarettes that have been marked for export outside the United States with a label or notice in compliance with 27 CFR § 290.185 or that violates a federal requirement […]
474 – Records to Be Kept; Examination.
§ 474. Records to be kept; examination. 1. Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads or streets of the state, shall be required to have in his actual possession invoices or delivery tickets for such cigarettes. Such invoices or delivery tickets shall show the name and address […]
471-C – Use Tax on Tobacco Products.
§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and shall be paid a tax on all tobacco products used in the state by any person, except that no such tax shall be imposed (1) if the tax provided in section four hundred seventy-one-b of this article is paid, or (2) on […]
471-D – Special Provision as to Imposition of Taxes on Certain Tobacco Products.
§ 471-d. Special provision as to imposition of taxes on certain tobacco products. If a person shall receive any tobacco products, upon which tobacco products this state was without power to impose the taxes under this article, and such person shall thereafter possess such tobacco products for sale or use any such tobacco products in […]
471-E – Taxes Imposed on Qualified Reservations.
§ 471-e. Taxes imposed on qualified reservations. 1. Indian tax exemption coupon system. (a) Notwithstanding any provision of this article to the contrary qualified Indians may purchase cigarettes for such qualified Indians’ own use or consumption exempt from cigarette tax on their nations’ or tribes’ qualified reservations. However, such qualified Indians purchasing cigarettes off their […]