§  473-b.  Cigarettes  marked  for  export  outside the United States;
  importation and affixation of stamps prohibited. 1.  A  person  may  not
  import  into  this state any cigarettes that have been marked for export
  outside the United States with a label or notice in compliance  with  27
  CFR  §  290.185 or that violates a federal requirement for the placement
  of labels, warnings, or any other information, including health hazards,
  on the individual package.
2. A person may  not  affix  a  stamp  on  a  package  of  cigarettes,
  cigarette papers, wrappers or tubes unless that individual complies with
  all  federal  tax  laws,  federal  trademark and copyright laws, and all
  federal laws regarding the placement of labels, warnings  or  any  other
  information upon a package of cigarettes, cigarette papers, wrappers, or
  tubes.
3.  A  person  may  not  affix  a  stamp  on  a package of cigarettes,
  cigarette papers, wrappers, or tubes if that individual package has been
  marked for export outside the United States with a label  or  notice  in
  compliance with 27 CFR § 290.185.
Structure New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
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; Commissions; Distributors.
473 - Affixation and Cancellation of Stamps; Presumption.
473-A - Returns and Payment of Tobacco Products Tax by Distributors.
474 - Records to Be Kept; Examination.
475 - General Powers of the Tax Commission.
476 - Refunds; Sales of Stamps.
479 - Warrant for the Collection of Taxes.
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.