(a) manufacturers cigarettes anywhere that such manufacturer intends
to be sold in the United States, including cigarettes intended to be
sold in the United States through an importer (except where such
importer is an original participating manufacturer (as that term is
defined in the master settlement agreement) that will be responsible for
the payments under the master settlement agreement with respect to such
cigarettes as a result of the provisions of subsections II(mm) of the
master settlement agreement and that pays the taxes specified in
subsection II(z) of the master settlement agreement, and provided that
the manufacturer of such cigarettes does not market or advertise such
cigarettes in the United States);
(b) is the first purchaser anywhere for resale in the United States of
cigarettes manufactured anywhere that the manufacturer does not intend
to be sold in the United States; or
(c) becomes a successor of an entity described in paragraph (a) or (b)
of this subdivision.
The term "tobacco product manufacturer" shall not include an affiliate
of a tobacco product manufacturer unless such affiliate itself falls
within any of the provisions of paragraph (a), (b) or (c) of this
subdivision.
10. "Units sold" means the number of individual cigarettes sold in the
state by the applicable tobacco product manufacturer (whether directly
or through a distributor, retailer or similar intermediary or
intermediaries) during the year in question, as measured by excise taxes
collected by the state on packs bearing the excise tax stamp of the
state, or on "roll-your-own" tobacco containers. The commissioner of
taxation and finance shall promulgate such regulations as are necessary
to ascertain the amount of state excise tax paid on the cigarettes and
roll-your-own tobacco of such tobacco product manufacturer for each
year. Notwithstanding any other provision of law, a failure of a
cigarette tax agent or distributor licensed pursuant to section four
hundred seventy-two of the tax law to provide any information required
by such regulations shall be deemed a violation of the regulations of
the commissioner of taxation and finance promulgated under article
twenty of the tax law. Notwithstanding any provision of law to the
contrary, the commissioner of taxation and finance shall provide to the
attorney general any information necessary for the administration and
enforcement of this article, including: (a) returns filed in accordance
with article twenty or twenty-eight of the tax law (or any other
provision of the tax law providing for an excise tax on cigarettes or
roll-your-own tobacco); and (b) in the event the commissioner is unable
to ascertain the identity of the applicable tobacco product manufacturer
with respect to particular cigarettes or roll-your-own tobacco sold in
the state, the number and brand names of such cigarettes or
roll-your-own tobacco, the identity of the person from whom the excise
tax on such cigarettes or roll-your-own tobacco was collected, and all
other available information relating to such cigarettes or roll-your-own
tobacco, to be used by the attorney general to ascertain the identity of
such tobacco product manufacturer and for the administration and
enforcement of this article. Notwithstanding any provision of law to the
contrary, the attorney general may redisclose any such information if
necessary for the administration or enforcement of this article.