2023 New York Laws › TAX - Tax › Article 20 - Tax on Cigarettes and Tobacco Products › 474 - Records to Be Kept; Examination.

§  474.  Records  to  be  kept; examination. 1. Every person who shall
  possess or transport any unstamped cigarettes upon the public  highways,
  roads  or  streets of the state, shall be required to have in his actual
  possession invoices  or  delivery  tickets  for  such  cigarettes.  Such
  invoices  or  delivery  tickets  shall  show the name and address of the
  consignor or seller, the name and address of the consignee or purchaser,
  the quantity and brands of the cigarettes transported, and the name  and
  address  of  the  person who has or shall assume the payment of the tax.
  The absence of such invoices or delivery tickets shall  be  prima  facie
  evidence  that  such  person is a dealer in cigarettes in this state and
  subject to the provisions of this article.
2. Every person who shall possess or transport more than  two  hundred
  fifty   cigars,   or  more  than  five  pounds  of  tobacco  other  than
  roll-your-own tobacco, or more than thirty-six ounces  of  roll-your-own
  tobacco  upon  the public highways, roads or streets of the state, shall
  be required to have  in  his  actual  possession  invoices  or  delivery
  tickets  for  such  tobacco  products. Such invoices or delivery tickets
  shall show the name and address of the consignor or seller, the name and
  address of the consignee or purchaser, the quantity and  brands  of  the
  tobacco products transported, and the name and address of the person who
  has  or  shall  assume the payment of the tax and the wholesale price or
  the tax paid or payable.  The  absence  of  such  invoices  or  delivery
  tickets  shall  be  prima facie evidence that such person is a dealer in
  tobacco products in this state and subject to the requirements  of  this
  article.
3.  Every  dealer  or distributor or employee thereof, or other person
  acting on behalf of a  dealer  or  distributor,  who  shall  possess  or
  transport  more than fifty cigars or more than one pound of tobacco upon
  the public highways, roads or streets of the state, shall be required to
  have in his actual possession invoices  or  delivery  tickets  for  such
  tobacco  products. Such invoices or delivery tickets shall show the name
  and address of the consignor or seller, the  name  and  address  of  the
  consignee  or purchaser, the quantity and brands of the tobacco products
  transported, and the name and address of the person  who  has  or  shall
  assume the payment of the tax and the wholesale price or the tax paid or
  payable. The absence of such invoices or delivery tickets shall be prima
  facie  evidence that the tax imposed by this article on tobacco products
  has not been paid and is due and owing.
4. At the time of delivering cigarettes to any person  each  agent  or
  wholesale  dealer, and at the time of delivering tobacco products to any
  person each distributor or wholesale dealer of tobacco  products,  shall
  make  a  true duplicate invoice showing the date of delivery, the number
  of packages and number of cigarettes contained therein, in each shipment
  of cigarettes delivered, and the items and quantity and wholesale  price
  of  each  item  in  each shipment of tobacco products delivered, and the
  name of the purchaser to whom delivery is made,  and  shall  retain  the
  same  for  a  period of three years subject to the use and inspection of
  the commissioner. Each dealer shall procure and retain invoices  showing
  the  number  of  packages and number of cigarettes contained therein, in
  each shipment of cigarettes received by him or her, and  the  items  and
  quantity  and  wholesale  price of each item in each shipment of tobacco
  products received by him or her, the date thereof, and the name  of  the
  shipper,  and  shall retain the same for a period of three years subject
  to the use and inspection  of  the  commissioner.  The  commissioner  by
  regulation  may provide that whenever cigarettes or tobacco products are
  shipped into the state, the railroad company, express company,  trucking
  company  or other public carrier transporting any shipment thereof shall
  file with the commissioner a copy of the freight bill  within  ten  days

  after  the  delivery  in  the  state of each shipment. All dealers shall
  maintain and keep for a period of three  years  such  other  records  of
  cigarettes  or  tobacco  products received, sold or delivered within the
  state as may be required by the commissioner. The commissioner is hereby
  authorized  to  examine the books, papers, invoices and other records of
  any person in possession, control or occupancy  of  any  premises  where
  cigarettes  or  tobacco products are placed, stored, sold or offered for
  sale, and the equipment of any such person pertaining to the stamping of
  cigarettes or the sale and delivery of cigarettes  or  tobacco  products
  taxable  under  this  article,  as  well  as  the stock of cigarettes or
  tobacco products in any such premises or vehicle. To verify the accuracy
  of the tax imposed and assessed by this article,  each  such  person  is
  hereby  directed  and required to give to the commissioner or his or her
  duly authorized representatives, the means, facilities  and  opportunity
  for such examinations as are herein provided for and required.
5.  Every  accredited  college,  university  or hospital that receives
  research tobacco products as defined in subdivision  twenty  of  section
  four  hundred  seventy  of  this  article  shall, in good faith, file an
  annual information return on or before the last day of January reporting
  all research tobacco products received by such  college,  university  or
  hospital  or  its  affiliated  researcher  within the preceding calendar
  year.  Such  return  shall  be  in  the  form  and  shall  include  such
  information  as  the  commissioner  prescribes by regulation. Any person
  required to file an information return by this subdivision who willfully
  fails to timely file such return  or  willfully  fails  to  provide  any
  material  information  required  to  be  reported  on such return may be
  subject to a penalty of up to one thousand dollars.