N.Y. Tax Law Section 471-D
Special provision as to imposition of taxes on certain tobacco products

470
Definitions 471
Imposition of cigarette tax 471‑A
Use tax on cigarettes 471‑B
Imposition of tobacco products tax 471‑C
Use tax on tobacco products 471‑D
Special provision as to imposition of taxes on certain tobacco products 471‑E
Taxes imposed on qualified reservations 472
Preparation and sale of stamps 473
Affixation and cancellation of stamps 473‑A
Returns and payment of tobacco products tax by distributors 473‑B
Cigarettes marked for export outside the United States 474
Records to be kept 475
General powers of the tax commission 476
Refunds 478
Determination of tax 479
Warrant for the collection of taxes 480
License 480‑A
Retail dealer and vending machine registration 480‑B
Prohibition against the stamping of certain cigarettes 480‑C
Prohibition against the sale of certain tobacco products 481
Penalties and interest 482
Deposit and disposition of revenue 482‑A
Joint administration