N.Y. Tax Law § 438: Sale of stamps authorized

§ 438. Sale of stamps authorized. 1. Notwithstanding any other

provision of this article, the tax commission may by regulation provide

that the taxes on alcoholic beverages shall be collected through the

sale of stamps, to be prepared and sold by it. The tax commission shall

have power to determine the form and denominations of such stamps and to

prescribe by regulation the manner and time of affixation of such stamps

to containers of alcoholic beverages. It may provide for the sale of

such stamps by duly authorized agents, but such stamps shall not be sold

by any person not so authorized. The penalties and interest for failure

to affix stamps, in case the same are prescribed by the tax commission,

shall be the same as the penalties and interest in this article provided

for failure to pay taxes. If stamps are so prescribed, any alcoholic

beverages in containers to which stamps are required to be affixed shall

be subject to confiscation by any duly authorized representative of the

tax commission, any peace officer, acting pursuant to his special

duties, or any police officer in case the stamps are not so affixed.

Alcoholic beverages so confiscated may be sold by the tax commission to

any person holding a proper license granted by the state liquor

authority, and the proceeds of any such sale shall be paid into the

treasury of the state.

2. In the event that stamps are prescribed all of the provisions of

this article shall apply, so far as they may be or can be made

applicable.