N.Y. TAX Law § 480-C

§ 480-c. Prohibition against the sale of certain tobacco products. 1.\nEvery tobacco product manufacturer, as defined by section thirteen\nhundred ninety-nine-oo of the public health law, whose roll-your-own\ntobacco is sold for consumption in this state, must annually certify\nunder penalty of perjury that, as of the date of that certification, the\ntobacco product manufacturer: (a) is a participating manufacturer as\ndefined in subdivision one of section thirteen hundred ninety-nine-pp of\nthe public health law; or (b) is in full compliance with subdivision two\nof section thirteen hundred ninety-nine-pp of the public health law. The\ncertification must be executed and delivered to the commissioner, the\nattorney general, and any distributor of roll-your-own tobacco of such\ntobacco product manufacturer, no earlier than the sixteenth day of April\nand no later than the thirtieth day of April of each year, and must be\naccompanied by a list setting forth each of the brands of roll-your-own\ntobacco of the tobacco product manufacturer sold for consumption in New\nYork state. Distributors must retain the certifications for a period of\nfive years.\n 2. A distributor must not offer for sale or cause to be sold in this\nstate roll-your-own tobacco of a tobacco product manufacturer if either:\n(a) the tobacco product manufacturer of the roll-your-own tobacco has\nnot provided the distributor with the certification required by\nsubdivision one of this section; or (b) the commissioner has notified\nthe distributor that the tobacco product manufacturer is in violation of\nsection thirteen hundred ninety-nine-pp of the public health law, or has\nfiled a false certification under subdivision one of this section, and\nthe distributor has not been notified by the commissioner that the\nviolation has ceased.\n 3. The commissioner must prescribe the form of the certification\nrequired to be filed pursuant to subdivision one of this section, and is\nauthorized to collect and retain any information he or she may require\nto assure compliance with this section by distributors and tobacco\nproduct manufacturers.\n