N.Y. TAX Law § 438

§ 438. Sale of stamps authorized. 1. Notwithstanding any other\nprovision of this article, the tax commission may by regulation provide\nthat the taxes on alcoholic beverages shall be collected through the\nsale of stamps, to be prepared and sold by it. The tax commission shall\nhave power to determine the form and denominations of such stamps and to\nprescribe by regulation the manner and time of affixation of such stamps\nto containers of alcoholic beverages. It may provide for the sale of\nsuch stamps by duly authorized agents, but such stamps shall not be sold\nby any person not so authorized. The penalties and interest for failure\nto affix stamps, in case the same are prescribed by the tax commission,\nshall be the same as the penalties and interest in this article provided\nfor failure to pay taxes. If stamps are so prescribed, any alcoholic\nbeverages in containers to which stamps are required to be affixed shall\nbe subject to confiscation by any duly authorized representative of the\ntax commission, any peace officer, acting pursuant to his special\nduties, or any police officer in case the stamps are not so affixed.\nAlcoholic beverages so confiscated may be sold by the tax commission to\nany person holding a proper license granted by the state liquor\nauthority, and the proceeds of any such sale shall be paid into the\ntreasury of the state.\n 2. In the event that stamps are prescribed all of the provisions of\nthis article shall apply, so far as they may be or can be made\napplicable.\n