New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
480-B - Prohibition Against the Stamping of Certain Cigarettes.

§ 480-b. Prohibition against the stamping of certain cigarettes. 1.
Every tobacco product manufacturer as defined by section thirteen
hundred ninety-nine-oo of the public health law whose cigarettes are
sold for consumption in this state shall annually certify under penalty
of perjury that, as of the date of such certification, such tobacco
product manufacturer: (a) is a participating manufacturer as defined in
subdivision one of section thirteen hundred ninety-nine-pp of the public
health law; or (b) is in full compliance with subdivision two of section
thirteen hundred ninety-nine-pp of the public health law. Such
certification shall be executed and delivered to the commissioner, the
attorney general and any agent who affixes New York state cigarette tax
stamps to cigarettes of such tobacco product manufacturer, no earlier
than the sixteenth day of April and no later than the thirtieth day of
April of each year, and shall be accompanied by a list setting forth
each of the cigarette brands of such tobacco product manufacturer sold
for consumption in New York state. Agents shall retain such
certifications for a period of five years.

2. An agent may not affix, or cause to be affixed, a New York state
cigarette tax stamp to a package of cigarettes if either: (a) the
tobacco product manufacturer of such cigarettes has not provided such
agent with the certification required by subdivision one of this
section; or (b) the commissioner has notified such agent that such
tobacco product manufacturer is in violation of section thirteen hundred
ninety-nine-pp of the public health law, or has filed a false
certification under subdivision one of this section, and such agent has
not been notified by the commissioner that such violation has ceased.

2-a. An agent may not affix, or cause to be affixed, a New York state
cigarette tax stamp to a package of cigarettes unless: (a) the
cigarettes have been certified by the manufacturer if certification is
required under subdivision three of section one hundred fifty-six-c of
the executive law; and (b) the package has been marked in such manner as
may be required by subdivision six of section one hundred fifty-six-c of
the executive law.

3. The commissioner shall prescribe the form of the certification
required to be filed pursuant to subdivision one of this section, and is
authorized to collect and retain any information he or she may require
to assure compliance with this section by agents and tobacco product
manufacturers.