reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 425 - Special Provision as to Imposition of Taxes on Certain Alcoholic Beverages.

§  425.  Special  provision  as  to  imposition  of  taxes  on certain
  alcoholic beverages. If a person shall receive any  alcoholic  beverages
  from  the  distributor with respect thereto, under such circumstances so
  as to preclude the collection of the taxes under this  article,  because
  this  state  was  without  power to impose such taxes under this article
  against such distributor by reason of the constitution or the law of the
  United States enacted pursuant thereto or the constitution  or  laws  of
  this  state,  and  such  person  shall  thereafter  sell or use any such
  alcoholic beverages in such manner and under such circumstances  as  may
  subject  the  same to the taxing power of this state with respect to any
  sale or use thereof, such person shall be liable for the tax imposed  by
  section  four  hundred twenty-four with respect to such sale or use, and
  shall make the same reports and returns,  pay  the  same  taxes  and  be
  subject  to  the other applicable provisions of this article relating to
  distributors, except that with respect to beers and wines such a  person
  shall  not  be  subject  to  the  provisions  of  sections  four hundred
  twenty-one and four hundred twenty-two of this article  if  such  person
  does  not  offer such alcoholic beverages for sale or use such alcoholic
  beverages for any commercial purpose. Provided,  further,  that  if  the
  taxing  power  of  this  state does not extend to the imposition of such
  taxes on, and the requirement of payment of such taxes by,  such  person
  selling  or  using such beverages, then such person shall be required to
  collect such taxes from its purchaser on the sale of such beverages  and
  to  pay  over  such  taxes  to the commissioner. In such event, the same
  reports and returns relating to  distributors,  along  with  remittance,
  shall  be  required  by such person and all the other provisions of this
  article relating to distributors shall apply. If such taxes are  not  so
  collected,  then such purchaser shall, along with such person, be liable
  for such taxes.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 425-A - Presumption of Taxability.

§  425-a.  Presumption  of  taxability.  For the purpose of the proper
  administration of the taxes imposed  by  this  article  and  to  prevent
  evasion  thereof, it shall be presumed with respect to this chapter that
  all alcoholic beverages possessed or found in this state are subject  to
  the  taxes  imposed by this article until the contrary is established by
  substantial evidence. Except with respect to a  purchase  at  retail  of
  beers  or  wines  and  a  purchase at retail of ninety liters or less of
  liquors, no person shall purchase  alcoholic  beverages  in  this  state
  unless  the taxes imposed by this article with respect to such beverages
  have been assumed by a distributor registered under this article or paid
  by such distributor pursuant  to  and  in  accordance  with  the  manner
  provided  herein  and  evidenced  in accordance with the manner provided
  herein. In the case of  liquors,  such  taxes  shall  be  assumed  by  a
  distributor   in   accordance   with   the  invoice  required,  and  the
  certification of  tax  payment  included  therein,  under  section  four
  hundred  twenty-seven  of  this  article; in the case of other alcoholic
  beverages, the taxes shall be assumed by such  distributor  pursuant  to
  and in accordance with the rules or regulations of the department.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 426 - Records to Be Kept by Brand Owners, Distributors, Owners and Others.

§  426.  Records  to be kept by brand owners, distributors, owners and
  others.  Every brand owner, distributor, owner  or  other  person  shall
  keep  a complete and accurate record of all purchases and sales or other
  dispositions of alcoholic beverages, and a complete and accurate  record
  of  the  number  of  gallons  of beers produced, manufactured, brewed or
  fermented  and  liters  of  all  other  alcoholic  beverages   produced,
  distilled,  manufactured,  brewed,  compounded, mixed or fermented. Such
  records shall be in such form and contain such other information as  the
  tax  commission shall prescribe. Said commission, by rule or regulation,
  also may require the delivery of statements to purchasers  of  alcoholic
  beverages,  and  prescribe  the  matters  to  be contained therein. Such
  records and statements, unless required by  the  tax  commission  to  be
  preserved  for  a  longer period, shall be preserved for a period of one
  year and shall be offered for  inspection  at  any  time  upon  oral  or
  written  demand  by the commissioner of taxation and finance or his duly
  authorized agents, and every such distributor,  brand  owner,  owner  or
  other  person  shall make such reports to the department of taxation and
  finance as may be required  by  the  tax  commission.  Nothing  in  this
  section  contained shall be construed to require the keeping of a record
  of the purchase or disposition of  alcoholic  beverages  by  a  consumer
  thereof,  except  by a person who uses the same for commercial purposes,
  or of the sale of alcoholic beverages at retail.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 429 - Payment of Tax; Returns.

§  429.  Payment  of tax; returns. 1. Every distributor, noncommercial
  importer or other person shall, on or before the twentieth day  of  each
  month,  file  with  the  department of taxation and finance a return, on
  forms to be  prescribed  by  the  commissioner  and  furnished  by  such
  department,   stating  separately  the  number  of  gallons,  or  lesser
  quantity, of beers, and the number of liters,  or  lesser  quantity,  of
  wines  and  liquors  sold  or  used  by  such distributor, noncommercial
  importer or other person in this state  during  the  preceding  calendar
  month, except that the commissioner may, if he or she deems it necessary
  to  facilitate the efficient reporting and payment of the tax imposed by
  this article, require returns to be made at such times and covering such
  periods as he or she may deem necessary. Such return shall contain  such
  further information as the commissioner shall require. The fact that the
  name  of  the  distributor,  noncommercial  importer  or other person is
  signed to a filed return shall be prima facie evidence for all  purposes
  that  the  return was actually signed by such distributor, noncommercial
  importer or other person.
2. Each such distributor, noncommercial importer or other person shall
  pay to such department with the filing of such return, the  tax  imposed
  by  this  article,  on  each gallon, or lesser quantity, of beers and on
  each liter, or lesser quantity of all other alcoholic beverages sold  or
  used by such distributor, noncommercial importer or other person in this
  state,  as so reported, during the period covered by such return, except
  that, where a distributor has purchased alcoholic beverages prior to the
  expiration of the period covered by the return,  upon  which  the  taxes
  imposed  by this article have been or are required to be paid by another
  distributor, a credit shall be allowed for the amount of such taxes.
3. All alcoholic beverages which have come into the  possession  of  a
  distributor  shall  be  deemed  to  have  been  sold  or  used  by  such
  distributor unless it shall be proved to the  satisfaction  of  the  tax
  commission that such alcoholic beverages have not been sold or used.
4.  A distributor entitled to a refund under the provisions of section
  four hundred thirty-four of this chapter, in lieu of  such  refund,  may
  take  credit therefor on a return filed pursuant to this section, unless
  the tax commission shall withdraw such privilege.
5. The commissioner shall provide any brewer, as such term is  defined
  in  subdivision  five of section three of the alcoholic beverage control
  law, or any distiller, as such term is defined  in  subdivision  ten  of
  section  three of the alcoholic beverage control law, with the option to
  file their tax returns electronically.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 432 - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.

§  432.  Tax  to  be  paid  but once; foreign and interstate commerce;
  injunction. Nothing in this article shall be construed  to  require  the
  payment  to  the department of taxation and finance of the taxes imposed
  by this article more than once on any quantity  of  alcoholic  beverages
  sold or used within this state. No provision of this article shall apply
  or be construed to apply to foreign or interstate commerce, except in so
  far  as  the  same  may  be  effective  pursuant  to  the  United States
  constitution and to the laws  of  the  United  States  enacted  pursuant
  thereto.  The  supreme  court  shall  have  jurisdiction to restrain the
  department, by injunction, from collecting a tax under this article upon
  any sale as to which, by reason of the United  States  constitution  and
  the  laws  of  the  United  States  enacted pursuant thereto, such a tax
  cannot be imposed.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 435 - Deposit and Disposition of Revenue.

§  435.  Deposit  and  disposition of revenue. All taxes, interest and
  penalties collected or received by the tax commission  under  the  taxes
  imposed  by  this article shall be deposited and disposed of pursuant to
  the provisions of section one hundred seventy-one-a of this chapter.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 436 - General Powers of the Tax Commission.

§ 436. 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.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 438 - Sale of Stamps Authorized.

§  438.  Sale  of  stamps  authorized.  1.  Notwithstanding  any other
  provision of this article, the tax commission may by regulation  provide
  that  the  taxes  on  alcoholic beverages shall be collected through the
  sale of stamps, to be prepared and sold by it. The tax commission  shall
  have power to determine the form and denominations of such stamps and to
  prescribe by regulation the manner and time of affixation of such stamps
  to  containers  of  alcoholic  beverages. It may provide for the sale of
  such stamps by duly authorized agents, but such stamps shall not be sold
  by any person not so authorized. The penalties and interest for  failure
  to  affix stamps, in case the same are prescribed by the tax commission,
  shall be the same as the penalties and interest in this article provided
  for failure to pay taxes. If stamps are  so  prescribed,  any  alcoholic
  beverages in containers to which stamps are required to be affixed shall
  be  subject to confiscation by any duly authorized representative of the
  tax commission, any  peace  officer,  acting  pursuant  to  his  special
  duties,  or  any  police  officer in case the stamps are not so affixed.
  Alcoholic beverages so confiscated may be sold by the tax commission  to
  any  person  holding  a  proper  license  granted  by  the  state liquor
  authority, and the proceeds of any such sale  shall  be  paid  into  the
  treasury of the state.
2.  In  the  event that stamps are prescribed all of the provisions of
  this article shall apply,  so  far  as  they  may  be  or  can  be  made
  applicable.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 451 - Definitions.

§ 451. Definitions. For purposes of this article, the term:
1.  "Gross  receipts  from  ticket  sales"  shall mean the total gross
  receipts of every person from the sale  of  tickets  to  any  authorized
  combative sport held in this state, and without any deduction whatsoever
  for  commissions, brokerage, distribution fees, advertising or any other
  expenses, charges and recoupments in respect thereto.
2. "Gross receipts from broadcasting  rights"  shall  mean  the  total
  gross   receipts   of  every  person  from  the  sale,  lease  or  other
  exploitation of broadcasting, television and motion  picture  rights  of
  such  match  or  exhibition  held  in  this  state,  to the extent only,
  however, that such price shall  be  attributable  to  transmissions  and
  presentations  received  or  exhibited  in  this  state, and without any
  deductions whatsoever for  commissions,  brokerage,  distribution  fees,
  advertising  or  any  other expenses, charges and recoupments in respect
  thereto.
3.  "Person"  includes  a  corporation,  association,  club,  company,
  partnership,  limited  liability  company,  estate,  trust,  liquidator,
  fiduciary or other entity or individual liable for the  tax  imposed  by
  this article or under a duty to perform an act under this article.
4.  "Authorized  combative  sport"  shall  mean  any  combative  sport
  authorized pursuant to section one thousand one of the general  business
  law.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 452 - Imposition of Tax.

§  452.  Imposition  of  tax.  1. On and after October first, nineteen
hundred ninety-nine, a tax is hereby imposed and shall be paid upon  the
gross  receipts  of  every  person  holding  any professional or amateur
boxing, sparring or wrestling match or exhibition in  this  state.  Such
tax  shall  be  imposed on such gross receipts, exclusive of any federal
taxes, as follows:
(a) three percent of gross receipts from ticket sales, except that  in
no  event  shall the tax imposed by this paragraph exceed fifty thousand
dollars for any match or exhibition;
(b) three percent of gross receipts from broadcasting  rights,  except
that  in  no  event shall the tax imposed by this paragraph exceed fifty
thousand dollars for any match or exhibition.
2. On and after the effective date  of  this  subdivision,  a  tax  is
hereby imposed and shall be paid upon the gross receipts of every person
holding  any  authorized  combative  sport in this state, other than any
professional or amateur boxing,  sparring  or  wrestling  exhibition  or
match, exclusive of any federal taxes as follows:
* (a)  eight and one-half percent of gross receipts from ticket sales;
and
* NB Effective until December 1, 2024
* (a) three percent of gross receipts from ticket sales; and
* NB Effective December 1, 2024
(b) three percent of the sum of (i) gross receipts  from  broadcasting
rights,  and  (ii)  gross  receipts  from  digital  streaming  over  the
internet, except that in no event shall such  tax  imposed  pursuant  to
this   paragraph   exceed  fifty  thousand  dollars  for  any  match  or
exhibition.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 453 - Payment of Tax.

§  453.  Payment  of  tax.  1.  In  the  case  of  gross receipts from
  broadcasting rights, such tax shall  be  paid  to  the  commissioner  of
  taxation  and  finance or to employees or officers of the state athletic
  commission acting as agents of the commissioner of taxation and  finance
  and shall be accompanied by a return in such form as shall be prescribed
  by  the  commissioner of taxation and finance. Payments shall be made on
  or before the last day of the month in which such  gross  receipts  from
  broadcasting   rights   are  received  by  the  individual  corporation,
  association or club holding such match or exhibition. Where the taxpayer
  receives receipts subject to tax during the last five days of  a  month,
  the  required return and payment of tax shall not be due until the fifth
  day of the succeeding month.
2. In the case of gross receipts from ticket sales, such tax shall  be
  paid  to  the  commissioner  or  to  employees  or officers of the state
  athletic commission acting as agents  of  the  commissioner  within  ten
  business  days after the holding of the match or exhibition and shall be
  accompanied by a return in such form  as  shall  be  prescribed  by  the
  commissioner.
3.  The  commissioner  of  taxation and finance may grant a reasonable
  extension of time  for  filing  returns  and  payment  of  tax  whenever
  reasonable cause exists.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 454 - Agents of the Commissioner of Taxation and Finance.

§  454.  Agents of the commissioner of taxation and finance. Employees
  and officers of the state athletic commission shall act as agents of the
  commissioner of taxation and finance in collecting  the  tax  due  under
  this  article.  The  state  athletic  commission shall deposit all funds
  collected pursuant to this article and shall follow such procedures  and
  keep such records as shall be prescribed by the commissioner of taxation
  and finance.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 455 - Receipts Exempted From Tax.

§  455.  Receipts  exempted  from  tax. 1. The gross receipts from any
  sparring, boxing or wrestling match or exhibition  conducted  under  the
  supervision or the control of the New York state national guard or naval
  militia  where  all of the contestants are members of the active militia
  shall not be subject to the tax imposed by this article.
2. The gross receipts from any such  match  or  exhibition  where  the
  contestants  are  all amateurs, sponsored by or under the supervision of
  any university,  college,  school  or  other  institution  of  learning,
  recognized  by the regents of the state of New York shall not be subject
  to the tax imposed by this article.
3. The gross receipts from any such matches or exhibitions  where  the
  contestants  are  all  amateurs sponsored by or under the supervision of
  the U. S. Amateur Boxing Federation  or  its  local  affiliates  or  the
  American  Olympic Association shall not be subject to the tax imposed by
  this article.
4. For the purpose of this section, an amateur is  deemed  to  mean  a
  person  who  engages  in  boxing,  sparring  or  wrestling  matches  and
  exhibitions where no cash prizes are awarded to participants, and  where
  the prize competed for shall not in value exceed thirty-five dollars or,
  in  boxing,  a  maximum  amount  established  by the U.S. Amateur Boxing
  Federation.
2023 New York Laws › TAX - Tax › Article 19 - Authorized Combative Sports Tax › 456 - Practice and Procedure.

§  456. Practice and procedure. The provisions of article twenty-seven
  of this chapter shall apply with respect to the  administration  of  and
  procedure with respect to the tax imposed under this article in the same
  manner  and  with  the  same force and effect as if the language of such
  article twenty-seven had been incorporated in full into this article and
  had expressly referred to the tax under  this  article,  except  to  the
  extent  that  any such provision is either inconsistent with a provision
  of this article or is not relevant to this article.  Criminal  penalties
  provided  in  section  one thousand eight hundred twenty of this chapter
  shall apply in the same manner and with the same force and  effect  with
  respect to this article.
2023 New York Laws › TAX - Tax › Article 20 - Tax on Cigarettes and Tobacco Products › 471-A - Use Tax on Cigarettes.

§  471-a.  Use tax on cigarettes. There is hereby imposed and shall be
  paid a tax on all cigarettes used in the state  by  any  person,  except
  that  no  tax  shall  be imposed (1) if the tax provided in section four
  hundred seventy-one  of  this  article  is  paid,  (2)  on  the  use  of
  cigarettes which are exempt from the tax imposed by said section, or (3)
  on  the  use  of four hundred or less cigarettes, brought into the state
  on, or in the possession of, any person. Such tax on cigarettes shall be
  at the rate of five  dollars  and  thirty-five  cents  for  each  twenty
  cigarettes  or fraction thereof, provided, however, that if a package of
  cigarettes contains more than twenty cigarettes, the rate of tax on  the
  cigarettes  in  such package in excess of twenty shall be one dollar and
  thirty-three and  three-quarters  cents  for  each  five  cigarettes  or
  fraction  thereof.  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 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.
2023 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.
* NB Effective until August 1, 2024
* (iii) The tax  on  each  little  cigar  shall  be  at  the  rate  of
twenty-six  and  three-quarters cents and is intended to be imposed only
once upon the sale of any little cigar.
* NB Effective August 1, 2024
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.