2015 New York Laws
TAX - Tax
Article 20 - (Tax) TAX ON CIGARETTES AND TOBACCO PRODUCTS
473 - Affixation and cancellation of stamps; presumption.

  473. Affixation and cancellation of stamps; presumption. Each agent
  shall affix within the time hereinafter prescribed, to each  package  of
  cigarettes,  stamps  evidencing  the  payment of the tax imposed by this
  article and shall cancel such stamps before such cigarettes are  offered
  for  sale  or  before they are otherwise disposed of, unless stamps have
  been affixed to such packages of cigarettes and  cancelled  before  such
  agent received them. Each dealer, other than an agent, shall immediately
  upon  the receipt of any cigarettes at his place of business mark in ink
  on each unopened box, carton or other container of such  cigarettes  the
  word  "received"  and the year, month, day and hour of such receipt, and
  shall affix his signature thereto, or in any other manner prescribed.
Each retail dealer shall open such  box,  carton  or  other  container
  within  twenty-four  hours  after such receipt and prior to exposing for
  sale or selling such  cigarettes  and  examine  the  packages  contained
  therein for the purpose of ascertaining whether or not the said packages
  have  affixed  thereto  the proper tax stamp; if unstamped or improperly
  stamped packages of cigarettes are discovered, the retail  dealer  shall
  immediately  notify the dealer from whom said cigarettes were purchased.
  Upon such notification,  the  dealer  from  whom  said  cigarettes  were
  purchased  will replace such unstamped or improperly stamped packages of
  cigarettes with those upon which stamps have been properly affixed.
Whenever any cigarettes are found in the place  of  business  of  such
  dealer,  other  than an agent, without the stamps affixed and cancelled,
  or not marked as having been received within the  preceding  twenty-four
  hours, the presumption shall be that such cigarettes are kept therein in
  violation  of the provisions of this article. Stamps shall be affixed to
  each package of cigarettes of an aggregate denomination  not  less  than
  the amount of the tax upon the contents therein, and shall be affixed in
  such manner as to be visible to the purchaser.