NY Tax L § 474 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 of the   consignor or seller, the name and address of the consignee or purchaser,   the quantity and brands of the cigarettes transported, and the name  and   address  of  the  person who has or shall assume the payment of the tax.   The absence of such invoices or delivery tickets shall  be  prima  facie   evidence  that  such  person is a dealer in cigarettes in this state and   subject to the provisions of this article.2. Every person who shall possess or transport more than  two  hundred   fifty   cigars,   or  more  than  five  pounds  of  tobacco  other  than   roll-your-own tobacco, or more than thirty-six ounces  of  roll-your-own   tobacco  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  tobacco  products. Such invoices or delivery tickets   shall show the name and address of the consignor or seller, the name and   address of the consignee or purchaser, the quantity and  brands  of  the   tobacco products transported, and the name and address of the person who   has  or  shall  assume the payment of the tax and the wholesale price or   the tax paid or payable.  The  absence  of  such  invoices  or  delivery   tickets  shall  be  prima facie evidence that such person is a dealer in   tobacco products in this state and subject to the requirements  of  this   article.3.  Every  dealer  or distributor or employee thereof, or other person   acting on behalf of a  dealer  or  distributor,  who  shall  possess  or   transport  more than fifty cigars or more than one pound of tobacco 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   tobacco  products. Such invoices or delivery tickets shall show the name   and address of the consignor or seller, the  name  and  address  of  the   consignee  or purchaser, the quantity and brands of the tobacco products   transported, and the name and address of the person  who  has  or  shall   assume the payment of the tax and the wholesale price or the tax paid or   payable. The absence of such invoices or delivery tickets shall be prima   facie  evidence that the tax imposed by this article on tobacco products   has not been paid and is due and owing.4. At the time of delivering cigarettes to any person  each  agent  or   wholesale  dealer, and at the time of delivering tobacco products to any   person each distributor or wholesale dealer of tobacco  products,  shall   make  a  true duplicate invoice showing the date of delivery, the number   of packages and number of cigarettes contained therein, in each shipment   of cigarettes delivered, and the items and quantity and wholesale  price   of  each  item  in  each shipment of tobacco products delivered, and the   name of the purchaser to whom delivery is made,  and  shall  retain  the   same  for  a  period of three years subject to the use and inspection of   the commissioner of taxation and finance. Each dealer shall procure  and   retain  invoices showing the number of packages and number of cigarettes   contained therein, in each shipment of cigarettes received by  him,  and   the items and quantity and wholesale price of each item in each shipment   of  tobacco  products received by him, the date thereof, and the name of   the shipper, and shall retain the same  for  a  period  of  three  years   subject  to  the  use and inspection of the commissioner of taxation and   finance. The commissioner of taxation  and  finance  by  regulation  may   provide  that  whenever  cigarettes or tobacco products are shipped into   the state, the railroad company, express company,  trucking  company  or   other  public  carrier transporting any shipment thereof shall file with    the commissioner of taxation and finance a  copy  of  the  freight  bill   within  ten  days  after the delivery in the state of each shipment. All   dealers shall maintain and keep for a period of three years  such  other   records  of  cigarettes  or tobacco products received, sold or delivered   within the state as may be required by the commissioner of taxation  and   finance.  The  commissioner of taxation and finance is hereby authorized   to examine the books, papers, invoices and other records of  any  person   in  possession, control or occupancy of any premises where cigarettes or   tobacco products are placed, stored, sold or offered for sale,  and  the   equipment of any such person pertaining to the stamping of cigarettes or   the  sale  and  delivery of cigarettes or tobacco products taxable under   this article, as well as the stock of cigarettes or tobacco products  in   any  such premises or vehicle. To verify the accuracy of the tax imposed   and assessed by this article, each such person is  hereby  directed  and   required to give to the commissioner of taxation and finance or his duly   authorized  representatives,  the  means, facilities and opportunity for   such examinations as are herein provided for and required.5. Every accredited college,  university  or  hospital  that  receives   research  tobacco  products  as defined in subdivision twenty of section   four hundred seventy of this article  shall,  in  good  faith,  file  an   annual information return on or before the last day of January reporting   all  research  tobacco  products received by such college, university or   hospital or its affiliated  researcher  within  the  preceding  calendar   year.  Such  return  shall  be  in  the  form  and  shall  include  such   information as the commissioner prescribes  by  regulation.  Any  person   required to file an information return by this subdivision who willfully   fails  to  timely  file  such  return  or willfully fails to provide any   material information required to be  reported  on  such  return  may  be   subject to a penalty of up to one thousand dollars.