N.Y. Tax Law § 471-d: Special provision as to imposition of taxes on certain tobacco products

§ 471-d. Special provision as to imposition of taxes on certain

tobacco products. If a person shall receive any tobacco products, upon

which tobacco products this state was without power to impose the taxes

under this article, and such person shall thereafter possess such

tobacco products for sale or use any such tobacco products in such

manner and under such circumstances as may subject the same to the

taxing power of this state with respect to such possession for sale or

use, such person shall be liable for the tax imposed by section four

hundred seventy-one-b or four hundred seventy-one-c of this article, as

the case may be with respect to such sale or use, and shall make the

same reports and returns, pay the same taxes and be subject to all other

provisions of this article relating to distributors, except that such a

person shall not be subject to the provisions of sections four hundred

seventy-two and four hundred eighty of this article if such person does

not offer tobacco products for sale.