New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1814-A
Person not appointed as a tobacco products distributor
§ 1814-a. Person not appointed as a tobacco products distributor.
# (a)
Any person who, while not appointed as a distributor of tobacco products pursuant to the provisions of article twenty of this chapter, imports or causes to be imported into the state more than fifty cigars, more than one pound of tobacco, or more than fifteen units of alternative nicotine products, for sale within the state, or produces, manufactures or compounds tobacco products within the state shall be guilty of a misdemeanor punishable by a fine of not more than five thousand dollars or by a term of imprisonment not to exceed thirty days. If, within any ninety day period, one thousand or more cigars, or five hundred pounds or more of tobacco, or seven thousand five hundred units or more of alternative nicotine products, are imported or caused to be imported into the state for sale within the state or are produced, manufactured or compounded within the state by any person while not appointed as a distributor of tobacco products, such person shall be guilty of a misdemeanor. Provided further, that any person who has twice been convicted under this section shall be guilty of a class E felony for any subsequent violation of this section, regardless of the amount of tobacco products involved in such violation.
# (b)
For purposes of this section, the possession or transportation within this state by any person, other than a tobacco products distributor appointed by the commissioner of taxation and finance, at any one time of seven hundred fifty or more cigars, fifteen pounds or more of tobacco, or two hundred twenty-five units or more of alternative nicotine products, shall be presumptive evidence that such tobacco products are possessed or transported for the purpose of sale and are subject to the tax imposed by section four hundred seventy-one-b of this chapter. With respect to such possession or transportation, any provisions of article twenty of this chapter providing for a time period during which the tax imposed by such article may be paid shall not apply.
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In this article (40 sections)
- 1801 · Tax fraud acts
- 1802 · Criminal tax fraud in the fifth degree
- 1803 · Criminal tax fraud in the fourth degree
- 1804 · Criminal tax fraud in the third degree
- 1805 · Criminal tax fraud in the second degree
- 1806 · Criminal tax fraud in the first degree
- 1807 · Aggregation
- 1808 · Personal income and earnings taxes; repeated failure to file
- 1809 · Corporate taxes; repeated failure to file
- 1811 · Estate, gift and transfer taxes
- 1812 · Motor fuel taxes
- 1812-A · Person not registered as distributor of Diesel motor fuel
- 1812-B · Person not registered as distributor
- 1812-C · Person not licensed as terminal operator
- 1812-D · Person not licensed as transporter
- 1812-E · Person not registered as a residual petroleum product business
- 1812-F · Article thirteen-A tax
- 1812-G · Person not registered as a wholesaler of motor fuel
- 1813 · Alcoholic beverage tax
- 1814 · Cigarette and tobacco products tax
- 1814-A · Person not appointed as a tobacco products distributor
- 1815 · Highway use and fuel use taxes
- 1817 · Sales and compensating use taxes
- 1818 · Real estate transfer tax
- 1820 · Authorized combative sports tax
- 1821 · Medallion taxicab owners tax in the metropolitan commuter…
- 1822 · Violation of the state assessment fee on transportation network…
- 1825 · Violation of secrecy provisions of the tax law
- 1826 · Use of tax or other notices to distribute advertising and…
- 1827 · Commissioner not to be interested in tax sa1e
- 1829 · Violation of article twenty-A
- 1830 · Other references
- 1831 · Failure to obey subpoenas
- 1832 · Non-preemption; penal law anticipatory offenses and accessorial…
- 1833 · Tax preparer registration
- 1838 · Filing of documents
- 1839 · Disposition of fines
- 1845 · Forfeiture action with respect to alcoholic beverages and…
- 1846 · Seizure and forfeiture of cigarettes
- 1846-A · Forfeiture action with respect to tobacco products