New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 480-B
Prohibition against the stamping of certain cigarettes
§ 480-b. Prohibition against the stamping of certain cigarettes.
# 1.
Every tobacco product manufacturer as defined by section thirteen hundred ninety-nine-oo of the public health law whose cigarettes are sold for consumption in this state shall annually certify under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer: (a) is a participating manufacturer as defined in subdivision one of section thirteen hundred ninety-nine-pp of the public health law; or (b) is in full compliance with subdivision two of section thirteen hundred ninety-nine-pp of the public health law. Such certification shall be executed and delivered to the commissioner, the attorney general and any agent who affixes New York state cigarette tax stamps to cigarettes of such tobacco product manufacturer, no earlier than the sixteenth day of April and no later than the thirtieth day of April of each year, and shall be accompanied by a list setting forth each of the cigarette brands of such tobacco product manufacturer sold for consumption in New York state. Agents shall retain such certifications for a period of five years.
# 2.
An agent may not affix, or cause to be affixed, a New York state cigarette tax stamp to a package of cigarettes if either: (a) the tobacco product manufacturer of such cigarettes has not provided such agent with the certification required by subdivision one of this section; or (b) the commissioner has notified such agent that such tobacco product manufacturer is in violation of section thirteen hundred ninety-nine-pp of the public health law, or has filed a false certification under subdivision one of this section, and such agent has not been notified by the commissioner that such violation has ceased.
2-a. An agent may not affix, or cause to be affixed, a New York state cigarette tax stamp to a package of cigarettes unless: (a) the cigarettes have been certified by the manufacturer if certification is required under subdivision three of section one hundred fifty-six-c of the executive law; and (b) the package has been marked in such manner as may be required by subdivision six of section one hundred fifty-six-c of the executive law.
# 3.
The commissioner shall prescribe the form of the certification required to be filed pursuant to subdivision one of this section, and is authorized to collect and retain any information he or she may require to assure compliance with this section by agents and tobacco product manufacturers.
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