N.Y. Tax Law § 473 — Affixation and cancellation of stamps; presumption

§ 473. Affixation and cancellation of stamps; presumption. Each agent\nshall affix within the time hereinafter prescribed, to each package of\ncigarettes, stamps evidencing the payment of the tax imposed by this\narticle and shall cancel such stamps before such cigarettes are offered\nfor sale or before they are otherwise disposed of, unless stamps have\nbeen affixed to such packages of cigarettes and cancelled before such\nagent received them. Each dealer, other than an agent, shall immediately\nupon the receipt of any cigarettes at his place of business mark in ink\non each unopened box, carton or other container of such cigarettes the\nword "received" and the year, month, day and hour of such receipt, and\nshall affix his signature thereto, or in any other manner prescribed.\n Each retail dealer shall open such box, carton or other container\nwithin twenty-four hours after such receipt and prior to exposing for\nsale or selling such cigarettes and examine the packages contained\ntherein for the purpose of ascertaining whether or not the said packages\nhave affixed thereto the proper tax stamp; if unstamped or improperly\nstamped packages of cigarettes are discovered, the retail dealer shall\nimmediately notify the dealer from whom said cigarettes were purchased.\nUpon such notification, the dealer from whom said cigarettes were\npurchased will replace such unstamped or improperly stamped packages of\ncigarettes with those upon which stamps have been properly affixed.\n Whenever any cigarettes are found in the place of business of such\ndealer, other than an agent, without the stamps affixed and cancelled,\nor not marked as having been received within the preceding twenty-four\nhours, the presumption shall be that such cigarettes are kept therein in\nviolation of the provisions of this article. Stamps shall be affixed to\neach package of cigarettes of an aggregate denomination not less than\nthe amount of the tax upon the contents therein, and shall be affixed in\nsuch manner as to be visible to the purchaser.\n