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Statutes » New York » TAX Law » Article 20

N.Y. TAX Law § 471-D

This is the official text of N.Y. TAX Law § 471-D, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Special provision as to imposition of taxes on certain tobacco products

Official statutory text

§ 471-d. Special provision as to imposition of taxes on certain\ntobacco products. If a person shall receive any tobacco products, upon\nwhich tobacco products this state was without power to impose the taxes\nunder this article, and such person shall thereafter possess such\ntobacco products for sale or use any such tobacco products in such\nmanner and under such circumstances as may subject the same to the\ntaxing power of this state with respect to such possession for sale or\nuse, such person shall be liable for the tax imposed by section four\nhundred seventy-one-b or four hundred seventy-one-c of this article, as\nthe case may be with respect to such sale or use, and shall make the\nsame reports and returns, pay the same taxes and be subject to all other\nprovisions of this article relating to distributors, except that such a\nperson shall not be subject to the provisions of sections four hundred\nseventy-two and four hundred eighty of this article if such person does\nnot offer tobacco products for sale.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.