New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 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.
Source: view the official text
In this article (23 sections)
- 470 · Definitions
- 471 · Imposition of cigarette tax
- 471-A · Use tax on cigarettes
- 471-B · Imposition of tobacco products tax
- 471-C · Use tax on tobacco products
- 471-D · Special provision as to imposition of taxes on certain tobacco…
- 471-E · Taxes imposed on qualified reservations
- 472 · Preparation and sale of stamps; commissions; distributors
- 473 · Affixation and cancellation of stamps; presumption
- 473-A · Returns and payment of tobacco products tax by distributors
- 473-B · Cigarettes marked for export outside the United States;…
- 474 · Records to be kept; examination
- 475 · General powers of the tax commission
- 476 · Refunds; sales of stamps
- 478 · Determination of tax
- 479 · Warrant for the collection of taxes
- 480 · License
- 480-A · Retail dealer and vending machine registration
- 480-B · Prohibition against the stamping of certain cigarettes
- 480-C · Prohibition against the sale of certain tobacco products
- 481 · Penalties and interest
- 482 · Deposit and disposition of revenue
- 482-A · Joint administration