NY Tax L § 494 (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 494 - Registration and Renewal.

* §  494.  Registration and renewal. (a) (i) Every distributor on whom tax is imposed under this article and every person who  sells  adult-use cannabis  products  at retail must file with the commissioner a properly completed application for a certificate of registration before  engaging in  business.  An  application for a certificate of registration must be submitted electronically, on a form prescribed by the commissioner,  and must  be  accompanied by a non-refundable application fee of six hundred dollars. A certificate  of  registration  shall  not  be  assignable  or transferable and shall be destroyed immediately upon such person ceasing to  do  business  as specified in such certificate, or in the event that such business never commenced.  (ii) Provided, however, that the commissioner shall refund  or  credit an application fee paid with respect to the registration of an adult-use cannabis business in this state if, prior to the beginning of the period with  respect  to  which  such  registration relates, the certificate of registration described in subparagraph (i) of this paragraph is returned to the department or,  if  such  certificate  has  been  destroyed,  the operator  of  such  business satisfactorily accounts to the commissioner for the missing certificate, but such business may  not  sell  adult-use cannabis  products  in  this  state  during  such  period,  unless it is re-registered. Such refund or credit shall be deemed  a  refund  of  tax paid  in  error, provided, however, no interest shall be allowed or paid on any such refund.  (b) (1) The commissioner  shall  refuse  to  issue  a  certificate  of registration  to  any  applicant  and  shall  revoke  the certificate of registration of any such person who does not  possess  a  valid  license from  the  office of cannabis management. The commissioner may refuse to issue  a  certificate  of  registration  to  any  applicant  where  such applicant:  (i)  has  a  past-due liability as that term is defined in section one hundred seventy-one-v of this chapter;  (ii) has had a certificate  of  registration  under  this  article,  a license  from  the  office  of  cannabis  management,  or any license or registration provided for in this chapter  revoked  or  suspended  where such  revocation or suspension was in effect on the date the application was filed or  ended  within  one  year  from  the  date  on  which  such application was filed;  (iii)  has  been  convicted  of  a  crime provided for in this chapter within one year from the date on which such application was filed or the certificate was issued, as applicable;  (iv) willfully fails to file a  report  or  return  required  by  this article;  (v) willfully files, causes to be filed, gives or causes to be given a report,  return, certificate or affidavit required by this article which is false; or  (vi) willfully fails to collect or truthfully account for or pay  over any tax imposed by this article.  (2) In addition to the grounds for revocation in paragraph (1) of this subdivision,  where  a person who holds a certificate of registration is determined  to  have  possessed  or  sold  illicit  cannabis:  (1)  such registration may be revoked for a period of up to one year for the first such possession or sale; (2) for a second such possession or sale within a  period  of five years by such person, the registration of such person may be revoked for a period of up to three years; (3) for a  third  such possession  or  sale within a period of up to five years by such person, the registration of such person may be revoked  for  a  period  of  five years.  A  certificate  of  registration may be revoked pursuant to this  paragraph immediately upon such person's receipt of  written  notice  of revocation from the commissioner.  (c)  A  certificate  of  registration  shall  be  valid for the period specified  thereon,  unless  earlier  suspended  or  revoked.  Upon  the expiration  of  the  term  stated on a certificate of registration, such certificate shall be null and void.  (d) Every holder of a certificate  of  registration  must  notify  the commissioner  of  changes  to  any  of  the  information  stated  on the certificate,  or  of  changes  to  any  information  contained  in   the application  for the certificate of registration. Such notification must be made on or before the last day of the month in which a change  occurs and   must   be   made  electronically  on  a  form  prescribed  by  the commissioner.  (e) Every holder of a certificate of registration under  this  article shall  be  required  to  reapply prior to such certificate's expiration, during a reapplication period  established  by  the  commissioner.  Such reapplication  period  shall  not  occur  more frequently than every two years. Such reapplication shall be subject to the same requirements  and conditions  as an initial application, including grounds for refusal and the payment of the application fee.  (f) Any person who is required to obtain a certificate of registration under subdivision (a) of this section who possesses  adult-use  cannabis products  without such certificate shall be subject to a penalty of five hundred dollars for each month or part thereof  during  which  adult-use cannabis  products are possessed without such certificate, not to exceed ten thousand dollars in the aggregate.   * NB Effective April 1, 2022