2012 New York Consolidated Laws
TAX - Tax
Article 20-A - (483 - 489) CIGARETTE MARKETING STANDARDS
489 - Registration of chain stores.

 
    §  489.  Registration  of  chain  stores. Every chain store, including
  vending machine operators, cooperative members,  franchisees  and  large
  volume outlet operators, must register with the commissioner of taxation
  and  finance.  The  fee  for  such  registration  shall be three hundred
  dollars, unless such fee has  been  paid  during  the  preceding  twelve
  months,  in  which  case,  the  fee  for  such registration shall be two
  hundred dollars. The fee for registration of a chain store  which  is  a
  vending machine operator which sells cigarettes at not less than fifteen
  separate  outlets  shall be two hundred fifty dollars, regardless of the
  number of vending machines owned or operated, or the number of  separate
  outlets  maintained,  unless such fee has been paid during the preceding
  twelve months, in which case, the fee for such registration shall be two
  hundred dollars. The commissioner may require all chain stores to file a
  new registration statement not more often than once every  three  years.
  Registration   statements   shall   contain   such  information  as  the
  commissioner may require by regulation or instruction.   The  provisions
  of  section four hundred eighty of this chapter relating to licensing of
  wholesale dealers shall be  applicable  to  the  registration  of  chain
  stores,  to  the  extent  that such provisions can be made applicable to
  such  registrations,  as  if  such  provisions  expressly  referred   to
  registration of chain stores.