N.Y. Tax Law § 473: Affixation and cancellation of stamps; presumption

§ 473. Affixation and cancellation of stamps; presumption. Each agent

shall affix within the time hereinafter prescribed, to each package of

cigarettes, stamps evidencing the payment of the tax imposed by this

article and shall cancel such stamps before such cigarettes are offered

for sale or before they are otherwise disposed of, unless stamps have

been affixed to such packages of cigarettes and cancelled before such

agent received them. Each dealer, other than an agent, shall immediately

upon the receipt of any cigarettes at his place of business mark in ink

on each unopened box, carton or other container of such cigarettes the

word "received" and the year, month, day and hour of such receipt, and

shall affix his signature thereto, or in any other manner prescribed.

Each retail dealer shall open such box, carton or other container

within twenty-four hours after such receipt and prior to exposing for

sale or selling such cigarettes and examine the packages contained

therein for the purpose of ascertaining whether or not the said packages

have affixed thereto the proper tax stamp; if unstamped or improperly

stamped packages of cigarettes are discovered, the retail dealer shall

immediately notify the dealer from whom said cigarettes were purchased.

Upon such notification, the dealer from whom said cigarettes were

purchased will replace such unstamped or improperly stamped packages of

cigarettes with those upon which stamps have been properly affixed.

Whenever any cigarettes are found in the place of business of such

dealer, other than an agent, without the stamps affixed and cancelled,

or not marked as having been received within the preceding twenty-four

hours, the presumption shall be that such cigarettes are kept therein in

violation of the provisions of this article. Stamps shall be affixed to

each package of cigarettes of an aggregate denomination not less than

the amount of the tax upon the contents therein, and shall be affixed in

such manner as to be visible to the purchaser.