N.Y. TAX Law § 471-A

§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be\npaid a tax on all cigarettes used in the state by any person, except\nthat no tax shall be imposed (1) if the tax provided in section four\nhundred seventy-one of this article is paid, (2) on the use of\ncigarettes which are exempt from the tax imposed by said section, or (3)\non the use of four hundred or less cigarettes, brought into the state\non, or in the possession of, any person. Such tax on cigarettes shall be\nat the rate of five dollars and thirty-five cents for each twenty\ncigarettes or fraction thereof, provided, however, that if a package of\ncigarettes contains more than twenty cigarettes, the rate of tax on the\ncigarettes in such package in excess of twenty shall be one dollar and\nthirty-three and three-quarters cents for each five cigarettes or\nfraction thereof. Within twenty-four hours after liability for the tax\naccrues, each such person shall file with the commissioner a return in\nsuch form as the commissioner may prescribe together with a remittance\nof the tax shown to be due thereon. For purposes of this article, the\nword "use" means the exercise of any right or power actual or\nconstructive and shall include but is not limited to the receipt,\nstorage or any keeping or retention for any length of time, but shall\nnot include possession for sale. All other provisions of this article if\nnot inconsistent shall apply to the administration and enforcement of\nthe tax imposed by this section in the same manner as if the language of\nsaid provisions had been incorporated in full into this section.\n