reglab/housing_qa huggingface dataset:
NY Tax L § 480-C (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 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. The   certification  must  be  executed and delivered to the commissioner, the   attorney general, and any distributor of roll-your-own tobacco  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 must be   accompanied by a list setting forth each of the brands of  roll-your-own   tobacco  of the tobacco product manufacturer sold for consumption in New   York state. Distributors must retain the certifications for a period  of   five years.2.  A  distributor must not offer for sale or cause to be sold in this   state roll-your-own tobacco of a tobacco product manufacturer if either:   (a) the tobacco product manufacturer of the  roll-your-own  tobacco  has   not   provided  the  distributor  with  the  certification  required  by   subdivision one of this section; or (b) the  commissioner  has  notified   the distributor that the 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   the distributor has not been  notified  by  the  commissioner  that  the   violation has ceased.3.  The  commissioner  must  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 distributors and tobacco   product manufacturers.
NY Tax L § 482 (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 or received by the commissioner under sections four   hundred seventy-one and four  hundred  seventy-one-a  of  this  article,   effective  on  and  after  March  first,  two  thousand,  forty-nine and   fifty-five hundredths, and effective on and after  February  first,  two   thousand  two,  forty-three and seventy hundredths; and effective on and   after May first, two thousand two, sixty-four and fifty-five hundredths;   and effective on and after April first, two  thousand  three,  sixty-one   and  twenty-two  hundredths  percent;  and  effective  on and after June   third, two thousand eight, seventy and sixty-three  hundredths  percent;   and  effective  on  and  after July first, two thousand ten, seventy-six   percent collected or received under those sections must be deposited  to   the  credit  of the tobacco control and insurance initiatives pool to be   established and distributed by the commissioner of health in  accordance   with section twenty-eight hundred seven-v of the public health law.
NY Tax L § 482-A (2021)
2021 New York Laws TAX - Tax Article 20 - Tax on Cigarettes and Tobacco Products 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 of   this chapter, including the joint reporting of information, and for that   purpose to prescribe that any of the commission's functions  under  such   articles,  and  any returns, forms, statements, documents or information   to be submitted to the commission under such  articles,  any  books  and   records  to  be kept for purposes of such articles, or any license under   such articles shall be on a joint basis.
NY Tax L § 486 (2021)
2021 New York Laws TAX - Tax Article 20-A - Cigarette Marketing Standards 486 - Exceptions.

§  486. Exceptions. (a) The provisions of this article shall not apply to sales made:   1. As an isolated transaction and not the usual course of business; or   2. Where cigarettes are advertised, offered for sale, or sold  by  any fiduciary  or  other  officer acting under the order or direction of any court.  (b) 1. Any retail  dealer  may  advertise,  offer  to  sell,  or  sell cigarettes  at  a  price  made  in  good  faith  to  meet the price of a competitor who is selling the same article at cost to him  as  a  retail dealer.  Any  agent  or wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet  the  price  of  a competitor who is rendering the same type of services and is selling the same article at cost to him as an agent or as a wholesale dealer, as the case  may be.   The price of cigarettes advertised, offered for sale, or sold under the exceptions specified in subdivision (a) of  this  section shall  not be considered the price of a competitor and shall not be used as a basis for establishing prices  below  cost,  nor  shall  the  price established at a bankruptcy sale be considered the price of a competitor within the purview of this section.   2.  In  the absence of proof of the price of a competitor, the cost of the retail dealer or the cost of the agent or wholesale dealer,  as  the case  may  be,  which  is  established  pursuant to section four hundred eighty-three of this article, may be deemed the price  of  a  competitor within the meaning of this section.  (c) In establishing the cost of cigarettes of the retail dealer, agent or  wholesale  dealer, the invoice cost of said cigarettes purchase at a forced bankruptcy, or closeout  sale,  or  other  sale  outside  of  the ordinary  channels of trade, may not be used as a basis for justifying a price lower than one based upon the replacement cost of  the  cigarettes to  the  retail  dealer,  agent or wholesale dealer in the quantity last purchased through the ordinary channels of trade.
NY Tax L § 488 (2021)
2021 New York Laws TAX - Tax Article 20-A - Cigarette Marketing Standards 488 - Joint Administration.

§  488. 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  article   twenty  and  article  twenty-A  of  this  chapter,  including  the joint   reporting of information, and for that purpose to prescribe that any  of   the  commission's functions under such articles, and any returns, forms,   statements, documents or information to be submitted to  the  commission   under  such  articles,  any books and records to be kept for purposes of   such articles, or any license under such articles shall be  on  a  joint   basis.
NY Tax L § 489 (2021)
2021 New York Laws TAX - Tax Article 20-A - Cigarette Marketing Standards 489 - Registration of Chain Stores.

§  489.  Registration  of  chain  stores. Every chain store, including   vending machine operators, cooperative members,  franchisees  and  large   volume outlet operators, must register with the commissioner of taxation   and  finance.  The  fee  for  such  registration  shall be three hundred   dollars, unless such fee has  been  paid  during  the  preceding  twelve   months,  in  which  case,  the  fee  for  such registration shall be two   hundred dollars. The fee for registration of a chain store  which  is  a   vending machine operator which sells cigarettes at not less than fifteen   separate  outlets  shall be two hundred fifty dollars, regardless of the   number of vending machines owned or operated, or the number of  separate   outlets  maintained,  unless such fee has been paid during the preceding   twelve months, in which case, the fee for such registration shall be two   hundred dollars. The commissioner may require all chain stores to file a   new registration statement not more often than once every  three  years.   Registration   statements   shall   contain   such  information  as  the   commissioner may require by regulation or instruction.   The  provisions   of  section four hundred eighty of this chapter relating to licensing of   wholesale dealers shall be  applicable  to  the  registration  of  chain   stores,  to  the  extent  that such provisions can be made applicable to   such  registrations,  as  if  such  provisions  expressly  referred   to   registration of chain stores.
NY Tax L § 492 (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 492 - Definitions.

* §  492.  Definitions.  For  purposes  of this article, the following definitions shall apply:  (a) "Adult-use cannabis product" or "adult-use cannabis" has the  same meaning as the term is defined in section three of the cannabis law. For purposes  of  this  article,  under  no  circumstances  shall  adult-use cannabis product include medical cannabis or cannabinoid hemp product as defined in section three of the cannabis law.  (b) "Cannabis" means all parts of the a plant of the  genus  cannabis, whether  growing or not; the seeds thereof; the resin extracted from any part of the plant; and every compound,  manufacture,  salt,  derivative, mixture,  or  preparation of the plant, its seeds or resin. For purposes of  this  article,  cannabis  does  not  include  medical  cannabis   or cannabinoid  hemp  product  as  defined in section three of the cannabis law.  (c) "Cannabis edible  product"  means  a  product,  containing  either cannabis  or  concentrated  cannabis and other ingredients, intended for use or consumption  through  ingestion,  including  sublingual  or  oral absorption.  (d)  "Cannabis  flower"  means  the  flower  of  a  plant of the genus cannabis that has been harvested, dried and cured but has not  undergone any  processing  whereby  the  plant  material  is  transformed  into  a concentrate, including, but not limited to,  concentrated  cannabis,  or into  an  edible  or topical product containing cannabis or concentrated cannabis and other ingredients.  Cannabis  flower  excludes  leaves  and stem.  (e)  "Concentrated  cannabis"  has  the  same  meaning  as the term is defined in section three of the cannabis law.  (f) "Distributor" has the same meaning  as  the  term  is  defined  in section three of the cannabis law.  (g)   "Illicit   cannabis"   means   and   includes  cannabis  flower, concentrated cannabis, cannabis edible product  and  cannabis  plant  on which any tax required to have been paid under this chapter has not been paid. Illicit cannabis shall not include any cannabis lawfully possessed in accordance with the cannabis law or penal law.  (h)  "Cannabis  plant"  means cannabis that has not been harvested, or undergone processing, drying or curing.  (i) "Person" means every individual,  partnership,  limited  liability company, society, association, joint stock company, corporation, estate, receiver,  trustee,  assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by  a  court  or otherwise, and any combination of the foregoing.  (j)  "Sale"  means any transfer of title, possession or both, exchange or barter, rental, lease or license to use or consume,  conditional,  or otherwise,  in any manner or by any means whatsoever for a consideration or any agreement therefor.  (k) "Total THC" has the same meaning as the term  defined  in  section three of the cannabis law.   * NB Effective April 1, 2022
NY Tax L § 493 (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 493 - Imposition of Tax.

* §  493.  Imposition  of  tax.  (a)  There is hereby imposed a tax on adult-use cannabis products sold by a distributor to a person who  sells adult-use cannabis products at retail at the following rates:  (1)  cannabis  flower  at  the  rate  of  five-tenths  of one cent per milligram of the amount of total THC, as reflected on the product label;  (2) concentrated cannabis at the rate of eight-tenths of one cent  per milligram of the amount of total THC, as reflected on the product label; and  (3)  cannabis  edible product at the rate of three cents per milligram of the amount of total THC, as reflected on the product label. This  tax shall  accrue  at  the time of such sale or transfer. Where a person who distributes adult-use cannabis is licensed under the cannabis law  as  a microbusiness  or  registered  organization, such person shall be liable for the tax, and such tax shall accrue at the time of the retail sale.  (b) In addition to any other tax imposed by this chapter or other law, there is hereby imposed a tax of nine percent of the amount charged  for the sale or transfer of adult-use cannabis products to a retail customer by a person who sells adult-use cannabis products at retail. This tax is imposed  on  the person who sells adult-use cannabis at retail and shall accrue at the time of such sale or transfer.  (c) In addition to the taxes imposed by subdivisions (a)  and  (b)  of this  section,  there is hereby imposed a tax on the sale or transfer of adult-use cannabis products to a retail customer by a person  who  sells adult-use cannabis products at retail at the rate of four percent of the amount charged by such person for such adult-use cannabis product, which tax  shall  accrue at the time of such sale or transfer. The tax imposed by this subdivision is imposed on a person who sells adult-use  cannabis products  at  retail, and shall be paid to the commissioner in trust for and on account of a city having a population of a million or  more,  and counties  (other  than  counties  wholly  within  such  a  city), towns, villages, and cities with a population of less than a million in which a retail dispensary is located.  (d) The taxes imposed by this section shall  not  apply  to  sales  of adult-use cannabis to a person holding a cannabis research license under section thirty-nine of the cannabis law.   * NB Effective April 1, 2022
NY Tax L § 495 (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 495 - Returns and Payment of Tax.

* §  495.  Returns and payment of tax. (a) Every person on whom tax is imposed under this article shall, on or before the twentieth day of  the month  following  each  quarterly  period  ending  on  the  last  day of February, May, August, and November, respectively,  file  electronically with  the  commissioner  a  return  on  forms  to  be  prescribed by the commissioner, showing the total amount of  tax  due  in  such  quarterly period,  and  including  such  other information as the commissioner may require.  (b) Every person required to file a return under this  section  shall, at   the   time  of  filing  such  return,  pay  electronically  to  the commissioner the total amount of tax due for the period covered by  such return.  If  a return is not filed when due, the tax shall be due on the day on which the return is required to be filed.   * NB Effective April 1, 2022
NY Tax L § 496 (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 496 - Records to Be Kept; Penalties.

* §  496. Records to be kept; penalties. (a) Records to be kept. Every distributor on whom tax is imposed under this article and  every  person who  sells adult-use cannabis products at retail shall maintain complete and accurate records in  such  form  as  the  commissioner  may  require including,  but  not  limited to, such items as the total THC content of the adult-use cannabis products sold to  or  produced  by  such  person; complete  records  of  every  retail sale of adult-use cannabis, and any other record or information required by the commissioner.  Such  records must  be  preserved  for a period of three years after the filing of the return to which  such  records  relate  and  must  be  provided  to  the commissioner upon request.  (b)  Penalties.  In  addition  to  any  other penalty provided in this article or otherwise imposed by law, every distributor on  whom  tax  is imposed under this article and every person who sells adult-use cannabis products  at  retail  who  fails  to  maintain  or make available to the commissioner the records required  by  this  section  is  subject  to  a penalty  not  to  exceed  five  hundred  dollars  for each month or part thereof for which the failure occurs. This penalty may  not  be  imposed more than once for failures for the same monthly period or part thereof. If  the  commissioner  determines  that  a  failure  to maintain or make available records in any month was entirely due to reasonable cause  and not to willful neglect, the commissioner must remit the penalty for that month.   * NB Effective April 1, 2022
NY Tax L § 496-C (2021)
2021 New York Laws TAX - Tax Article 20-C - Tax on Adult-Use Cannabis Products 496-C - Illicit Cannabis Penalty.

* §  496-c.  Illicit  cannabis  penalty.  (a) In addition to any other civil or criminal penalties that may  apply,  any  person  knowingly  in possession  of  or  knowingly  having  control over 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 a civil penalty of not less than two hundred dollars per ounce of illicit cannabis  flower, five  dollars  per milligram of the total weight of any illicit cannabis edible product, fifty dollars per  gram  of  the  total  weight  of  any product  containing  illicit  cannabis  concentrate,  and  five  hundred dollars per illicit cannabis plant,  but  not  to  exceed  four  hundred dollars  per ounce of illicit cannabis flower, ten dollars per milligram of the total weight of any illicit cannabis edible product, one  hundred dollars  per  gram of the total weight of any product containing illicit cannabis concentrate, and one  thousand  dollars  per  illicit  cannabis plant  for  a first violation, and for a second and subsequent violation within three years following a prior violation shall  be  liable  for  a civil penalty of not less than four hundred dollars per ounce of illicit cannabis  flower,  ten  dollars per milligram of the total weight of any illicit cannabis edible product, one hundred dollars  per  gram  of  the total weight of any product containing illicit cannabis concentrate, and one  thousand dollars per illicit cannabis plant, but not to exceed five hundred dollars per ounce of illicit cannabis flower, twenty dollars per milligram of the total weight of any illicit  cannabis  edible  product, two  hundred  dollars  per  gram  of  the  total  weight  of any product containing illicit cannabis concentrate, and two  thousand  dollars  per illicit cannabis plant.  (b)  No enforcement action taken under this section shall be construed to limit any other criminal or civil liability of anyone  in  possession of illicit cannabis.  (c)  The  penalty  imposed  by this section shall not apply to persons lawfully in possession of less than two ounces of adult-use cannabis  or ten  grams  of concentrated cannabis in accordance with the cannabis law or penal law.   * NB Effective April 1, 2022
NY Tax L § 502-A (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 502-A - Certificate of Registration and Decal Fees.

§  502-a.  Certificate of registration and decal fees. The application   for a certificate of registration and decal described in paragraph a  of   subdivision  one  and  paragraph  a  of  subdivision six of section five   hundred two of this article, or a special  certificate  of  registration   and  special  decal  as  described in paragraph b of subdivision one and   paragraph b of subdivision six of such section, shall be accompanied  by   a fee of one dollar and fifty cents. In the case of the loss, mutilation   or  destruction  of  any  such documents, the commissioner shall issue a   duplicate set thereof upon payment of a fee  of  one  dollar  and  fifty   cents.  Provided,  however,  there shall be no additional charge for the   issuance  of  a  corrected  certificate  of  registration  pursuant   to   paragraph  a  of  subdivision  one  of  section five hundred two of this   article.
NY Tax L § 503-B (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 503-B - Supplemental Tax.

§  503-b.  Supplemental  tax.  1.  In addition to the taxes imposed by   sections five hundred three and five hundred three-a  of  this  article,   and  in addition to any other tax or fee imposed by law, there is hereby   imposed on and after July first, nineteen hundred ninety a  supplemental   tax,  for  the privilege of operating any vehicular unit upon the public   highways of this state and the purpose of recompensing the state for the   public expenditures  incurred  by  reason  of  the  operations  of  such   vehicular  units  on the public highways of this state, equal to the tax   imposed by section five hundred three of this article.2. The provisions concerning returns under section five  hundred  five   of  this  article  shall be applicable to this section. The supplemental   tax imposed by this section shall be  payable  to  the  commissioner  of   taxation  and  finance  in full at the time the return is required to be   filed.3. Except as otherwise provided in this section, all of the provisions   of this article applicable to the tax imposed by  section  five  hundred   three  of  this article shall apply with respect to the supplemental tax   imposed by this section to the same extent as if it were imposed by such   section five hundred three, insofar  as  such  provisions  can  be  made   applicable  to  the  supplemental tax imposed by this section, with such   modification as may  be  necessary  to  adapt  such  provisions  to  the   supplemental tax imposed by this section.4. The provisions of this section shall not apply to (i) any vehicular   unit  used  almost  exclusively to transport boltwood, logs, pulpwood or   woodchips, and (ii)  any  vehicular  unit  used  almost  exclusively  to   transport   raw,  unprocessed  milk  in  bulk,  provided,  however,  the   provisions of clauses (i) and (ii) of this subdivision shall  not  apply   to  any  carrier  or owner which operates more than three such vehicular   units.5. Notwithstanding any other provision  of  this  article,  commencing   January   first,   nineteen   hundred   ninety-nine   and  ending  March   thirty-first, two thousand one, the  supplemental  tax  imposed  on  the   privilege  of operating any motor vehicle unit shall be fifty percent of   the tax imposed by section  five  hundred  three  of  this  article  and   commencing  April  first, two thousand one, the supplemental tax imposed   on the privilege of operating any motor  vehicle  unit  shall  be  forty   percent  of  the  tax  imposed  by  section  five  hundred three of this   article.