N.Y. Tax Law § 480-c: Prohibition against the sale of certain tobacco products

§ 480-c. Prohibition against the sale of certain tobacco products. 1.

Every tobacco product manufacturer, as defined by section thirteen

hundred ninety-nine-oo of the public health law, whose roll-your-own

tobacco is sold for consumption in this state, must annually certify

under penalty of perjury that, as of the date of that certification, the

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. The

certification must be executed and delivered to the commissioner, the

attorney general, and any distributor of roll-your-own tobacco 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 must be

accompanied by a list setting forth each of the brands of roll-your-own

tobacco of the tobacco product manufacturer sold for consumption in New

York state. Distributors must retain the certifications for a period of

five years.

2. A distributor must not offer for sale or cause to be sold in this

state roll-your-own tobacco of a tobacco product manufacturer if either:

(a) the tobacco product manufacturer of the roll-your-own tobacco has

not provided the distributor with the certification required by

subdivision one of this section; or (b) the commissioner has notified

the distributor that the 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

the distributor has not been notified by the commissioner that the

violation has ceased.

3. The commissioner must 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 distributors and tobacco

product manufacturers.