§ 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.