2006 New York Code - Sale Of Stamps Authorized.

 
    §  438.  Sale  of  stamps  authorized.  1.  Notwithstanding  any other
  provision of this article, the tax commission may by regulation  provide
  that  the  taxes  on  alcoholic beverages shall be collected through the
  sale of stamps, to be prepared and sold by it. The tax commission  shall
  have power to determine the form and denominations of such stamps and to
  prescribe by regulation the manner and time of affixation of such stamps
  to  containers  of  alcoholic  beverages. It may provide for the sale of
  such stamps by duly authorized agents, but such stamps shall not be sold
  by any person not so authorized. The penalties and interest for  failure
  to  affix stamps, in case the same are prescribed by the tax commission,
  shall be the same as the penalties and interest in this article provided
  for failure to pay taxes. If stamps are  so  prescribed,  any  alcoholic
  beverages in containers to which stamps are required to be affixed shall
  be  subject to confiscation by any duly authorized representative of the
  tax commission, any  peace  officer,  acting  pursuant  to  his  special
  duties,  or  any  police  officer in case the stamps are not so affixed.
  Alcoholic beverages so confiscated may be sold by the tax commission  to
  any  person  holding  a  proper  license  granted  by  the  state liquor
  authority, and the proceeds of any such sale  shall  be  paid  into  the
  treasury of the state.
    2.  In  the  event that stamps are prescribed all of the provisions of
  this article shall apply,  so  far  as  they  may  be  or  can  be  made
  applicable.