N.Y. Tax Law § 471-D — Special provision as to imposition of taxes on certain tobacco products

§ 471-d. Special provision as to imposition of taxes on certain\ntobacco products. If a person shall receive any tobacco products, upon\nwhich tobacco products this state was without power to impose the taxes\nunder this article, and such person shall thereafter possess such\ntobacco products for sale or use any such tobacco products in such\nmanner and under such circumstances as may subject the same to the\ntaxing power of this state with respect to such possession for sale or\nuse, such person shall be liable for the tax imposed by section four\nhundred seventy-one-b or four hundred seventy-one-c of this article, as\nthe case may be with respect to such sale or use, and shall make the\nsame reports and returns, pay the same taxes and be subject to all other\nprovisions of this article relating to distributors, except that such a\nperson shall not be subject to the provisions of sections four hundred\nseventy-two and four hundred eighty of this article if such person does\nnot offer tobacco products for sale.\n