2006 New York Code - Cigarettes, Cigars, Tobacco 235/52

Cigarettes, Cigars, Tobacco 235/52



 
    An  act  to  enable  any  city of the state having a population of one
  million or more  to  adopt,  and  amend  local  laws,  imposing  certain
  specified types of taxes on cigarettes, cigars and smoking tobacco which
  the  legislature  has  or  would  have power and authority to impose, to
  provide for the review of such taxes, and to limit  the  application  of
  such local laws
    Section  1.  (1)  Notwithstanding  any  other  provision of law to the
  contrary, any city of the state having a population of  one  million  or
  more  inhabitants,  acting through its local legislative body, is hereby
  authorized and empowered to adopt and amend local laws imposing  in  any
  such  city  taxes  on  cigarettes, cigars or smoking tobacco such as the
  legislature has or would have power and authority to impose. Such  taxes
  may be collected and administered by the fiscal officers of such city by
  such means and in such manner as may be provided by such local laws. The
  taxes  may  be  imposed  on  the use, sale, exchange, transfer, storage,
  withdrawal, possession or retention of  cigarettes,  cigars  or  smoking
  tobacco, provided, however, that nothing in this act shall authorize the
  imposition  of a tax on the use, possession or retention (otherwise than
  for sale) of two hundred cigarettes or less, of fifty cigars or less  or
  of two pounds of smoking tobacco or less brought into the city on, or in
  possession of, any person.
    * (a) The rate of such tax on cigarettes shall not exceed seventy-five
  cents  for  each  ten 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  thirty-eight  cents  for  each  five  cigarettes  or  fraction
  thereof.  Such  tax  is  intended  to  be  imposed only once on the same
  package of cigarettes.
    * NB Effective until December 31, 2008
    * (a) The basic rate of such tax on cigarettes shall  not  exceed  two
  cents  for each ten cigarettes or fraction thereof and is intended to be
  imposed only once on the same package of cigarettes; in addition to such
  tax there may be imposed an additional tax at the following rates
    (1) One and one-half cents for each ten cigarettes where either  their
  tar content exceeds seventeen milligrams per cigarette or their nicotine
  content exceeds one and one-tenth milligrams per cigarette;
    (2)  Two cents for each ten cigarettes where their tar content exceeds
  seventeen milligrams per cigarette and their  nicotine  content  exceeds
  one and one-tenth milligrams per cigarette.
    * NB Effective December 31, 2008
    (b)  The  rate of such tax on cigars shall not exceed one cent on each
  cigar sold at a price of not less than seven cents  and  not  more  than
  fifteen  cents; two cents on each cigar sold at a price of not less than
  sixteen cents and not more than twenty-nine cents; and  three  cents  on
  each  cigar sold at a price of thirty cents or more. Where more than one
  cigar is sold, whether or not in a package, box or container,  such  tax
  shall  be  applied to each cigar on the basis of the price applicable to
  each cigar. The tax shall not be applicable to cigars sold  at  a  price
  less than seven cents a cigar.
    (c)  The rate of such tax on smoking tobacco shall not exceed one cent
  for each twenty cents or fraction thereof of the  price  at  which  such
  smoking tobacco is sold.
    (2)  As  used  herein, the term "cigarette" shall mean and include any
  roll for smoking made wholly or in part  of  tobacco  or  of  any  other
  substance, irrespective of size or shape and whether or not such tobacco
  or   substance   is  flavored,  adulterated  or  mixed  with  any  other
  ingredient, the wrapper or cover of which is made of paper or any  other
  substance of material except tobacco.

(3) A tax imposed hereunder shall have application only within the territorial limits of any such city and shall be in addition to any and all other taxes. The method of collecting any tax imposed hereunder, either with or without adhesive or meter stamps, shall be subject to the approval of the state tax commission. (4) Any tax imposed hereunder shall be refunded whenever any cigarettes upon which the tax has been paid have been sold and shipped into another state for sale or use there. (5) No tax imposed pursuant to this section shall apply to the sale of cigarettes under such circumstances that this state is without power to impose such tax or to cigarettes sold to the United States or to cigarettes sold to or by a voluntary unincorporated organization of the armed forces of the United States operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. (6) Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made to the supreme court within four months after the giving of the notice of such final determination, provided, however, that any such proceeding under article seventy-eight of the civil practice law and rules shall not be instituted by a person liable for the tax unless the amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local law or regulation, shall be first deposited and an undertaking filed, in such amount and with such sureties as a justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed such person will pay all costs and charges which may accrue in the prosecution of such proceeding. (7) Where any tax imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refund thereof duly made to the proper fiscal officer or officers, and such officer or officers or, in the case of a city of one million or more which has established tax appeals tribunal, such tax appeals tribunal, shall have made a determination denying such refund, such determination shall be reviewable by a proceeding under article seventy-eight of the civil practice law and rules, provided, however, that such proceeding is instituted within four months after the giving of the notice of such denial, that a final determination of tax due was not previously made, and that an undertaking is filed with the proper fiscal officer or officers in such amount and with such sureties as a justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the person liable for the tax will pay all costs and charges which may accrue in the prosecution of such proceeding. (8) Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made with respect to taxes imposed hereunder after the expiration of more than three years from the date of the filing of a return, provided, however, that where no return has been filed as provided by law the tax may be assessed at any time. § 2. Revenues resulting from the imposition of taxes authorized by this act shall be paid into the treasury of any such city and shall be credited to and deposited in the general fund of any such city, except that, after the payment of refunds with respect to such taxes, effective on and after July 2, 2002, 46.5 percent and, effective on and after April 1, 2003, 46 percent of such revenues (including taxes, interest and penalties) collected or received shall be paid to the state
comptroller. The state comptroller is hereby authorized and directed to transfer all such amounts so paid to the credit of the tobacco control and insurance initiatives pool to be distributed by the commissioner of health in accordance with section 2807-v of the public health law.

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