N.Y. TAX Law § 271

§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose\nof paying the state tax provided for by this article shall be prepared\nby the tax commission, in such form, and of such denominations and in\nsuch quantities as it may from time to time prescribe, and it shall make\nprovision for the sale of such stamps by its duly authorized agent or\nagents in such places and at such times as in its judgment may be\nnecessary.\n The tax commission may from time to time and as often as it deems\nadvisable provide for the issuance and exclusive use of stamps of a new\ndesign and forbid the use of stamps of any other design. In order to\neffect such a change and to discontinue the use of stamps of a former\ndesign the tax commission shall publish or cause to be published once in\neach week for each of three months immediately preceding the time for\ntaking effect of such change, in one or more daily newspapers published\nin each of the first and second class cities of the state, a notice to\nthe effect that after a certain day, which shall be at least three\nmonths after the first publication of said notice, none other than the\nnew issue or design of stamps shall be accepted or made use of in\npayment of the tax provided for by this article. After such date it\nshall be unlawful for any person to make use of any other than the new\nissue or design of stamps in payment of such tax. Any person violating\nany of the provisions of this section shall be guilty of a misdemeanor.\n Any person lawfully in possession of unused stamps of an old or\nsuperseded issue or design may, within ninety days from the time when\nsuch change becomes effective as aforesaid, surrender the same to the\ntax commission together with a sworn statement setting forth the name\nand address of the owner and party surrendering said stamps, how, when\nand from whom the same were acquired and such other pertinent\ninformation as the tax commission may require; whereupon the tax\ncommission shall redeem such unused and surrendered stamps by exchanging\ntherefor stamps of a like denomination of the new issue or design.\nFailure or refusal of the tax commission to redeem the same by such an\nexchange may be enforced by mandamus.\n