New York Consolidated Laws, Tax Law - TAX § 271. Stamps, how prepared and sold

Adhesive stamps for the purpose of paying the state tax provided for by this article shall be prepared by the tax commission, in such form, and of such denominations and in such quantities as it may from time to time prescribe, and it shall make provision for the sale of such stamps by its duly authorized agent or agents in such places and at such times as in its judgment may be necessary.

The tax commission may from time to time and as often as it deems advisable provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design.  In order to effect such a change and to discontinue the use of stamps of a former design the tax commission shall publish or cause to be published once in each week for each of three months immediately preceding the time for taking effect of such change, in one or more daily newspapers published in each of the first and second class cities of the state, a notice to the effect that after a certain day, which shall be at least three months after the first publication of said notice, none other than the new issue or design of stamps shall be accepted or made use of in payment of the tax provided for by this article.  After such date it shall be unlawful for any person to make use of any other than the new issue or design of stamps in payment of such tax.  Any person violating any of the provisions of this section shall be guilty of a misdemeanor.

Any person lawfully in possession of unused stamps of an old or superseded issue or design may, within ninety days from the time when such change becomes effective as aforesaid, surrender the same to the tax commission together with a sworn statement setting forth the name and address of the owner and party surrendering said stamps, how, when and from whom the same were acquired and such other pertinent information as the tax commission may require;  whereupon the tax commission shall redeem such unused and surrendered stamps by exchanging therefor stamps of a like denomination of the new issue or design.  Failure or refusal of the tax commission to redeem the same by such an exchange may be enforced by mandamus.