2016 New York Laws
TAX - Tax
Article 12 - (Tax) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES
271 - Stamps, how prepared and sold.

 271.  Stamps, how prepared and sold. Adhesive stamps for the purpose
  of paying the state tax provided for by this article shall  be  prepared
  by  the  tax  commission, in such form, and of such denominations and in
  such quantities as it may from time to time prescribe, and it shall make
  provision for the sale of such stamps by its duly  authorized  agent  or
  agents  in  such  places  and  at  such  times as in its judgment may be
  necessary.
The tax commission may from time to time and  as  often  as  it  deems
  advisable  provide for the issuance and exclusive use of stamps of a new
  design and forbid the use of stamps of any other  design.  In  order  to
  effect  such  a  change and to discontinue the use of stamps of a former
  design the tax commission shall publish or cause to be published once in
  each week for each of three months immediately preceding  the  time  for
  taking  effect of such change, in one or more daily newspapers published
  in each of the first and second class cities of the state, a  notice  to
  the  effect  that  after  a  certain  day, which shall be at least three
  months after the first publication of said notice, none other  than  the
  new  issue  or  design  of  stamps  shall  be accepted or made use of in
  payment of the tax provided for by this  article.  After  such  date  it
  shall  be  unlawful for any person to make use of any other than the new
  issue or design of stamps in payment of such tax. Any  person  violating
  any of the provisions of this section shall be guilty of a misdemeanor.
Any  person  lawfully  in  possession  of  unused  stamps of an old or
  superseded issue or design may, within ninety days from  the  time  when
  such  change  becomes  effective as aforesaid, surrender the same to the
  tax commission together with a sworn statement setting  forth  the  name
  and  address  of the owner and party surrendering said stamps, how, when
  and  from  whom  the  same  were  acquired  and  such  other   pertinent
  information  as  the  tax  commission  may  require;  whereupon  the tax
  commission shall redeem such unused and surrendered stamps by exchanging
  therefor stamps of a like denomination  of  the  new  issue  or  design.
  Failure  or  refusal of the tax commission to redeem the same by such an
  exchange may be enforced by mandamus.