N.Y. Tax Law § 471-a: Use tax on cigarettes

§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be

paid a tax on all cigarettes used in the state by any person, except

that no tax shall be imposed (1) if the tax provided in section four

hundred seventy-one of this article is paid, (2) on the use of

cigarettes which are exempt from the tax imposed by said section, or (3)

on the use of four hundred or less cigarettes, brought into the state

on, or in the possession of, any person. Such tax on cigarettes shall be

at the rate of five dollars and thirty-five cents for each twenty

cigarettes or fraction thereof, provided, however, that if a package of

cigarettes contains more than twenty cigarettes, the rate of tax on the

cigarettes in such package in excess of twenty shall be one dollar and

thirty-three and three-quarters cents for each five cigarettes or

fraction thereof. Within twenty-four hours after liability for the tax

accrues, each such person shall file with the commissioner a return in

such form as the commissioner may prescribe together with a remittance

of the tax shown to be due thereon. For purposes of this article, the

word "use" means the exercise of any right or power actual or

constructive and shall include but is not limited to the receipt,

storage or any keeping or retention for any length of time, but shall

not include possession for sale. All other provisions of this article if

not inconsistent shall apply to the administration and enforcement of

the tax imposed by this section in the same manner as if the language of

said provisions had been incorporated in full into this section.