N.Y. Tax Law § 271: Stamps, how prepared and sold

§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose

of paying the state tax provided for by this article shall be prepared

by the tax commission, in such form, and of such denominations and in

such quantities as it may from time to time prescribe, and it shall make

provision for the sale of such stamps by its duly authorized agent or

agents in such places and at such times as in its judgment may be

necessary.

The tax commission may from time to time and as often as it deems

advisable provide for the issuance and exclusive use of stamps of a new

design and forbid the use of stamps of any other design. In order to

effect such a change and to discontinue the use of stamps of a former

design the tax commission shall publish or cause to be published once in

each week for each of three months immediately preceding the time for

taking effect of such change, in one or more daily newspapers published

in each of the first and second class cities of the state, a notice to

the effect that after a certain day, which shall be at least three

months after the first publication of said notice, none other than the

new issue or design of stamps shall be accepted or made use of in

payment of the tax provided for by this article. After such date it

shall be unlawful for any person to make use of any other than the new

issue or design of stamps in payment of such tax. Any person violating

any of the provisions of this section shall be guilty of a misdemeanor.

Any person lawfully in possession of unused stamps of an old or

superseded issue or design may, within ninety days from the time when

such change becomes effective as aforesaid, surrender the same to the

tax commission together with a sworn statement setting forth the name

and address of the owner and party surrendering said stamps, how, when

and from whom the same were acquired and such other pertinent

information as the tax commission may require; whereupon the tax

commission shall redeem such unused and surrendered stamps by exchanging

therefor stamps of a like denomination of the new issue or design.

Failure or refusal of the tax commission to redeem the same by such an

exchange may be enforced by mandamus.