reglab/housing_qa huggingface dataset:
NY Tax L § 471-B (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 471-B - Imposition of Tobacco Products Tax.

§  471-b.  Imposition  of  tobacco  products  tax.  1. There is hereby imposed and shall be paid a tax on all  tobacco  products  possessed  in this  state  by any person for sale, except that no tax shall be imposed on tobacco products sold under such circumstances  that  this  state  is without  power to impose such tax, or sold to the United States, or sold to or by a voluntary unincorporated organization of the armed forces  of the  United  States  operating a place for the sale of goods pursuant to regulations promulgated by  the  appropriate  executive  agency  of  the United  States,  to  the  extent provided in such regulations and policy statements of such an agency applicable to such sales.  (a) Such tax on tobacco products other than snuff  and  little  cigars shall be at the rate of seventy-five percent of the wholesale price, and is  intended  to  be  imposed  only  once  upon  the sale of any tobacco products other than snuff and little cigars.  (b) Such tax on snuff shall be at the rate of two  dollars  per  ounce and  a  proportionate rate on any fractional parts of an ounce, provided that cans or packages of snuff with a net weight of less than one  ounce shall  be  taxed at the equivalent rate of cans or packages weighing one ounce. Such tax shall be computed based on the net weight as  listed  by the  manufacturer, and is intended to be imposed only once upon the sale of any snuff.  (c) Such tax on little cigars shall be at the  same  rate  imposed  on cigarettes  under  this  article and is intended to be imposed only once upon the sale of any little cigars.   It shall be presumed that all tobacco products within  the  state  are subject  to  tax  until  the  contrary is established, and the burden of proof that any tobacco products are not taxable hereunder shall be  upon the person in possession thereof.   2.  The  distributor  shall  be  liable  for the payment of the tax on tobacco products which he imports or causes  to  be  imported  into  the state,  or  which  he  manufactures  in the state, and every distributor authorized by the commissioner of taxation and finance to  make  returns and pay the tax on tobacco products sold, shipped or delivered by him to any  person  in  the state shall be liable for the payment of the tax on all tobacco products so sold, shipped or delivered.   3. Every dealer shall be liable for the tax on all tobacco products in his possession at any time, upon which tax has not been paid or  assumed by  a distributor appointed by the commissioner of taxation and finance, and the failure of any dealer to produce and exhibit to the commissioner of taxation and finance or his authorized representative upon demand, an invoice by a distributor or licensed wholesale dealer  for  any  tobacco products  in  his  possession shall be presumptive evidence that the tax thereon has not been paid, and that such dealer is liable  for  the  tax thereon  unless  evidence  of  such invoice, payment or assumption shall later be produced.
NY Tax L § 471-C (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 the  use  of  tobacco  products which are exempt from the tax imposed by said section, or (3) on the use of two hundred fifty cigars or less,  or five  pounds  or  less  of  tobacco other than roll-your-own tobacco, or thirty-six ounces or less of  roll-your-own  tobacco  brought  into  the state on, or in the possession of, any person.  (i)  Such  tax  on tobacco products other than snuff and little cigars shall be at the rate of seventy-five percent of the wholesale price.  (ii) Such tax on snuff shall be at the rate of two dollars  per  ounce and  a  proportionate rate on any fractional parts of an ounce, provided that cans or packages of snuff with a net weight of less than one  ounce shall  be  taxed at the equivalent rate of cans or packages weighing one ounce. Such tax shall be computed based on the net weight as  listed  by the manufacturer.  (iii)  Such  tax on little cigars shall be at the same rate imposed on cigarettes under this article and is intended to be  imposed  only  once upon the sale of any little cigars.  (b) Within twenty-four hours after liability for the tax accrues, each such  person  shall  file with the commissioner a return in such form as the commissioner may prescribe together with a  remittance  of  the  tax shown  to  be  due thereon. For purposes of this article, the word "use" means the exercise of any right or  power  actual  or  constructive  and shall  include but is not limited to the receipt, storage or any keeping or retention for any length of time, but shall  not  include  possession for sale. All the other provisions of this article, if not inconsistent, shall  apply to the administration and enforcement of the tax imposed by this section in the same manner as if the language  of  said  provisions had been incorporated in full into this section.
NY Tax L § 471-D (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 such   manner and under such circumstances as  may  subject  the  same  to  the   taxing  power  of this state with respect to such possession for sale or   use, such person shall be liable for the tax  imposed  by  section  four   hundred  seventy-one-b or four hundred seventy-one-c of this article, as   the case may be with respect to such sale or use,  and  shall  make  the   same reports and returns, pay the same taxes and be subject to all other   provisions  of this article relating to distributors, except that such a   person shall not be subject to the provisions of sections  four  hundred   seventy-two  and four hundred eighty of this article if such person does   not offer tobacco products for sale.
NY Tax L § 473 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 473 - Affixation and Cancellation of Stamps; Presumption.

§  473. Affixation and cancellation of stamps; presumption. Each agent   shall affix within the time hereinafter prescribed, to each  package  of   cigarettes,  stamps  evidencing  the  payment of the tax imposed by this   article and shall cancel such stamps before such cigarettes are  offered   for  sale  or  before they are otherwise disposed of, unless stamps have   been affixed to such packages of cigarettes and  cancelled  before  such   agent received them. Each dealer, other than an agent, shall immediately   upon  the receipt of any cigarettes at his place of business mark in ink   on each unopened box, carton or other container of such  cigarettes  the   word  "received"  and the year, month, day and hour of such receipt, and   shall affix his signature thereto, or in any other manner prescribed.Each retail dealer shall open such  box,  carton  or  other  container   within  twenty-four  hours  after such receipt and prior to exposing for   sale or selling such  cigarettes  and  examine  the  packages  contained   therein for the purpose of ascertaining whether or not the said packages   have  affixed  thereto  the proper tax stamp; if unstamped or improperly   stamped packages of cigarettes are discovered, the retail  dealer  shall   immediately  notify the dealer from whom said cigarettes were purchased.   Upon such notification,  the  dealer  from  whom  said  cigarettes  were   purchased  will replace such unstamped or improperly stamped packages of   cigarettes with those upon which stamps have been properly affixed.Whenever any cigarettes are found in the place  of  business  of  such   dealer,  other  than an agent, without the stamps affixed and cancelled,   or not marked as having been received within the  preceding  twenty-four   hours, the presumption shall be that such cigarettes are kept therein in   violation  of the provisions of this article. Stamps shall be affixed to   each package of cigarettes of an aggregate denomination  not  less  than   the amount of the tax upon the contents therein, and shall be affixed in   such manner as to be visible to the purchaser.
NY Tax L § 473-A (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 473-A - Returns and Payment of Tobacco Products Tax by Distributors.

§  473-a. Returns and payment of tobacco products tax by distributors.   1. Every distributor shall, on or  before  the  twentieth  day  of  each   month,  file  with  the commissioner of taxation and finance a return on   forms to be prescribed and furnished by the  commissioner,  showing  the   quantity  and wholesale price of all tobacco products imported or caused   to be imported into the state by him or manufactured  in  the  state  by   him,  during  the preceding calendar month. Every distributor authorized   by the commissioner to make returns and pay the tax on tobacco  products   sold,  shipped or delivered by him to any person in the state shall file   a return showing  the  quantity  and  wholesale  price  of  all  tobacco   products  so  sold,  shipped  or delivered during the preceding calendar   month. Provided, however, the commissioner may, if he deems it necessary   in order to insure the payment of the taxes  imposed  by  this  article,   require returns to be made at such times and covering such periods as he   may deem necessary, and, by regulation, may permit the filing of returns   on  a quarterly, semi-annual or annual basis, or may waive the filing of   returns by a distributor for such time and upon such  terms  as  he  may   deem  proper if satisfied that no tax imposed by this article is or will   be payable by him during the time for which  returns  are  waived.  Such   returns  shall  contain such further information as the commissioner may   require.2. Every distributor shall pay to the commissioner with the filing  of   such  return  the  tax  on tobacco products for such month imposed under   this article.
NY Tax L § 473-B (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 for the placement   of labels, warnings, or any other information, including health hazards,   on the individual package.2. A person may  not  affix  a  stamp  on  a  package  of  cigarettes,   cigarette papers, wrappers or tubes unless that individual complies with   all  federal  tax  laws,  federal  trademark and copyright laws, and all   federal laws regarding the placement of labels, warnings  or  any  other   information upon a package of cigarettes, cigarette papers, wrappers, or   tubes.3.  A  person  may  not  affix  a  stamp  on  a package of cigarettes,   cigarette papers, wrappers, or tubes if that individual package has been   marked for export outside the United States with a label  or  notice  in   compliance with 27 CFR § 290.185.
NY Tax L § 475 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 and   containing such information as it may prescribe and in  such  event  the   fact  that  a person's name is signed to the return shall be prima facie   evidence for all purposes that the return was actually  signed  by  such   person.    Notwithstanding  any other provision of this article, the tax   commission may enter into an agreement with any city of this state which   is authorized to impose a tax similar to that imposed by this article to   provide for the joint administration, in  whole  or  in  part,  of  such   taxes.
NY Tax L § 476 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 476 - Refunds; Sales of Stamps.

§  476.  Refunds;  sales of stamps. Whenever any cigarettes upon which   stamps have been placed or tobacco products upon which the tax has  been   paid have been sold and shipped into another state for sale or use there   or  have become unfit for use and consumption or unsalable, or have been   destroyed, or whenever the commissioner of taxation  and  finance  shall   have  determined  that  any  tax imposed by this article shall have been   paid in error, the agent, dealer or tobacco products distributor, as the   case may be, shall be entitled to a refund of the actual amount  of  tax   so paid, provided application therefor is filed with the commissioner of   taxation  and  finance within two years after the stamps were affixed to   such cigarettes or the tax was paid upon such tobacco  products,  except   if   an   agreement   under  the  provisions  of  section  four  hundred   seventy-eight (extending the period for determination of tax imposed  by   this  article)  is  made within the two-year period for the filing of an   application for refund provided for in  this  section,  the  period  for   filing  an  application  for refund shall not expire prior to six months   after the expiration of the period within which a determination  may  be   made  pursuant  to  the  agreement  or  any  extension  thereof.  If the   commissioner of taxation and finance is satisfied  that  any  dealer  is   entitled  to a refund he shall issue to such dealer stamps of sufficient   value to cover the refund of the tax on cigarettes or  may,  subject  to   audit  by  the comptroller, make a refund of the tax on cigarettes or on   tobacco products. No person shall sell or offer for sale  any  stamp  or   stamps  issued  under  this  article except by written permission of the   commissioner of taxation and finance. The commissioner of  taxation  and   finance  may  redeem unused stamps lawfully in possession of any person.   The commissioner of taxation and finance may prescribe  necessary  rules   and  regulations  concerning  refunds,  sales of stamps, and redemptions   under the provisions of this article.
NY Tax L § 478 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 478 - Determination of Tax.

§ 478. Determination of tax. If any person files any return under this   article,  but such return is incorrect or insufficient, the commissioner   of taxation and finance shall determine the amount of  tax  due  at  any   time  within three years after the return was filed (whether or not such   return was filed on or after the due date), and give written  notice  of   such  determination  to such person, except that if such person fails to   file a return or files a  willfully  false  or  fraudulent  return  with   intent  to  evade  the  tax, such determination may be made at any time.   Notwithstanding any of the foregoing provisions of this section,  where,   before  the  expiration  of  the time prescribed in this section for the   determination of tax, both the commissioner of taxation and finance  and   the  taxpayer  have consented in writing to its determination after such   time, the tax may be determined at any time prior to the  expiration  of   the  period  agreed  upon.  The period so agreed upon may be extended by   subsequent agreements in writing  made  before  the  expiration  of  the   period  previously  agreed upon. Any determination made pursuant to this   section shall finally and irrevocably fix  the  tax  unless  the  person   against  whom  it is assessed shall, within ninety days after the giving   of notice of such determination, petition the division  of  tax  appeals   for  a  hearing.  After  such hearing, the division of tax appeals shall   give notice of the determination of the administrative law judge to  the   person  liable  for  the  tax  and  to  the commissioner of taxation and   finance. Such determination may be reviewed by the tax appeals  tribunal   as  provided  in  article forty of this chapter. The decision of the tax   appeals tribunal may be reviewed as provided  in  section  two  thousand   sixteen  of this chapter, but the proceeding may not be commenced unless   the amount of tax stated or referred to in the decision, with  penalties   and  interest  thereon, if any, shall have been first deposited with the   commissioner of taxation and finance, and an undertaking filed with him,   in such amount and with such sureties as a justice of the supreme  court   shall  approve, to the effect that if the proceeding be dismissed or the   decision confirmed, the petitioner will pay all costs and charges  which   may  accrue  against him in the prosecution of the proceeding, or at the   option of the petitioner such undertaking may be in a sum sufficient  to   cover  the  tax,  penalties,  interest,  costs and charges aforesaid, in   which event the petitioner shall  not  be  required  to  pay  such  tax,   penalties  and  interest as a condition precedent to the commencement of   the proceeding.The remedy provided by this section for review of a  decision  of  the   tax  appeals  tribunal  shall  be  the exclusive remedy available to any   taxpayer to judicially determine the  liability  of  such  taxpayer  for   taxes under this article.
NY Tax L § 479 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 479 - Warrant for the Collection of Taxes.

§  479.  Warrant for the collection of taxes. In addition to all other   remedies for the collection of any taxes due  under  the  provisions  of   this  article,  the  tax  commission may issue a warrant directed to the   sheriff of any county commanding said sheriff to levy upon and sell  the   real  and  personal  property  of a specified delinquent dealer or other   person found within his jurisdiction, for the payment of the  amount  of   such  delinquency  with the added penalties and interest and the cost of   executing the warrant, and to return such warrant to the tax  commission   and  to  pay  it the money collected by virtue thereof within sixty days   after receipt of such warrant. The sheriff shall, within five days after   receipt of the warrant, file with the clerk of his county a copy thereof   and thereupon such clerk shall enter in the judgment docket the name  of   the person mentioned in the warrant and the amount of the tax, penalties   and interest for which the warrant is issued and the date when such copy   is  filed. Thereupon the amount of such warrant so docketed shall become   a lien upon the title to and interest in real and personal  property  of   the person against whom the warrant is issued. Such lien shall not apply   to personal property unless such warrant is also filed in the department   of  state.  The sheriff to whom any such warrant shall be directed shall   proceed upon the same in all respects and with like effect  and  in  the   same manner as prescribed by law in respect to executions issued against   property  upon  judgments by a court of record, and shall be entitled to   the same fees for his services in executing the warrant to be  collected   in the same manner. In the discretion of the tax commission a warrant of   like  terms,  force and effect may be issued and directed to any officer   or employee of the department  of  taxation  and  finance,  and  in  the   execution  thereof  such  officer  or  employee shall have all the power   conferred by law upon sheriffs, but he shall be entitled to  no  fee  or   compensation in excess of the actual expenses paid in the performance of   such duty.  Upon such filing of a warrant, the tax commission shall have   the  same  remedies to enforce the amount due thereunder as if the state   had recovered judgment therefor.
NY Tax L § 480-B (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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) is a participating manufacturer as defined  in   subdivision one of section thirteen hundred ninety-nine-pp of the public   health law; or (b) is in full compliance with subdivision two of section   thirteen   hundred   ninety-nine-pp  of  the  public  health  law.  Such   certification shall be executed and delivered to the  commissioner,  the   attorney  general and any agent who affixes New York state cigarette tax   stamps to cigarettes of such tobacco product  manufacturer,  no  earlier   than  the  sixteenth day of April and no later than the thirtieth day of   April of each year, and shall be accompanied by  a  list  setting  forth   each  of  the cigarette brands of such tobacco product manufacturer sold   for  consumption  in  New  York  state.   Agents   shall   retain   such   certifications for a period of five years.2.  An  agent  may not affix, or cause to be affixed, a New York state   cigarette tax stamp to a  package  of  cigarettes  if  either:  (a)  the   tobacco  product  manufacturer  of such cigarettes has not provided such   agent with  the  certification  required  by  subdivision  one  of  this   section;  or  (b)  the  commissioner  has  notified such agent that such   tobacco product manufacturer is in violation of section thirteen hundred   ninety-nine-pp  of  the  public  health  law,  or  has  filed  a   false   certification  under subdivision one of this section, and such agent has   not been notified by the commissioner that such violation has ceased.2-a. An agent may not affix, or cause to be affixed, a New York  state   cigarette  tax  stamp  to  a  package  of  cigarettes  unless:  (a)  the   cigarettes have been certified by the manufacturer if  certification  is   required  under  subdivision three of section one hundred fifty-six-c of   the executive law; and (b) the package has been marked in such manner as   may be required by subdivision six of section one hundred fifty-six-c of   the executive law.3. The commissioner shall prescribe  the  form  of  the  certification   required to be filed pursuant to subdivision one of this section, and is   authorized  to  collect and retain any information he or she may require   to assure compliance with this section by  agents  and  tobacco  product   manufacturers.