New York Laws
Part 3 - Other Taxes
1814-A - Person Not Appointed as a Tobacco Products Distributor.

(b) For purposes of this section, the possession or transportation
within this state by any person, other than a tobacco products
distributor appointed by the commissioner of taxation and finance, at
any one time of seven hundred fifty or more cigars or fifteen pounds or
more of tobacco shall be presumptive evidence that such tobacco products
are possessed or transported for the purpose of sale and are subject to
the tax imposed by section four hundred seventy-one-b of this chapter.
With respect to such possession or transportation, any provisions of
article twenty of this chapter providing for a time period during which
the tax imposed by such article may be paid shall not apply.

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