N.Y. Tax Law § 480-b: Prohibition against the stamping of certain cigarettes

§ 480-b. Prohibition against the stamping of certain cigarettes. 1.

Every tobacco product manufacturer as defined by section thirteen

hundred ninety-nine-oo of the public health law whose cigarettes are

sold for consumption in this state shall annually certify under penalty

of perjury that, as of the date of such certification, such tobacco

product manufacturer: (a) is a participating manufacturer as defined in

subdivision one of section thirteen hundred ninety-nine-pp of the public

health law; or (b) is in full compliance with subdivision two of section

thirteen hundred ninety-nine-pp of the public health law. Such

certification shall be executed and delivered to the commissioner, the

attorney general and any agent who affixes New York state cigarette tax

stamps to cigarettes of such tobacco product manufacturer, no earlier

than the sixteenth day of April and no later than the thirtieth day of

April of each year, and shall be accompanied by a list setting forth

each of the cigarette brands of such tobacco product manufacturer sold

for consumption in New York state. Agents shall retain such

certifications for a period of five years.

2. An agent may not affix, or cause to be affixed, a New York state

cigarette tax stamp to a package of cigarettes if either: (a) the

tobacco product manufacturer of such cigarettes has not provided such

agent with the certification required by subdivision one of this

section; or (b) the commissioner has notified such agent that such

tobacco product manufacturer is in violation of section thirteen hundred

ninety-nine-pp of the public health law, or has filed a false

certification under subdivision one of this section, and such agent has

not been notified by the commissioner that such violation has ceased.

2-a. An agent may not affix, or cause to be affixed, a New York state

cigarette tax stamp to a package of cigarettes unless: (a) the

cigarettes have been certified by the manufacturer if certification is

required under subdivision three of section one hundred fifty-six-c of

the executive law; and (b) the package has been marked in such manner as

may be required by subdivision six of section one hundred fifty-six-c of

the executive law.

3. The commissioner shall prescribe the form of the certification

required to be filed pursuant to subdivision one of this section, and is

authorized to collect and retain any information he or she may require

to assure compliance with this section by agents and tobacco product

manufacturers.