New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 273
Canceling stamps; penalty for failure
§ 273. Canceling stamps; penalty for failure. In every case where an adhesive stamp shall be used to denote the payment of the tax provided by this article, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, and shall cut or perforate the stamp in a substantial manner, so that such stamp cannot be again used; and if any person makes use of an adhesive stamp to denote the payment of the tax imposed by this article, without so effectually canceling the same, such person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than two hundred nor more than five hundred dollars or be imprisoned for not less than six months, or both, in the discretion of the court.
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In this article (22 sections)
- 270 · Amount of tax
- 270-B · Exemption of certain transfers to legatees and others
- 270-C · Transfers by operation of law; special exemptions
- 270-D · Tax surcharge
- 270-E · Maximum amounts of tax
- 271 · Stamps, how prepared and sold
- 271-A · Sale of stamps
- 272 · Penalty for failure to pay tax; liability for tax of agent or…
- 273 · Canceling stamps; penalty for failure
- 274 · Contracts for dies; expenses, how paid
- 275 · Illegal use of stamps; penalty
- 275-A · Registration; penalty for failure
- 276 · Power of tax commission
- 277 · Penalties; how recovered
- 278 · Effect of failure to pay tax
- 279 · Application of taxes
- 279-A · Determination of tax
- 279-B · Warrant for the collection of taxes
- 280 · Refund of tax erroneously paid
- 280-A · Rebate for stock transfer tax paid; penalty for false claims
- 281 · Statute of limitations not applicable
- 281-A · Alternative method of collection