New York Consolidated Laws, Tax Law - TAX § 473-b. Cigarettes marked for export outside the United States;  importation and affixation of stamps prohibited

1. A person may not import into this state any cigarettes that have been marked for export outside the United States with a label or notice in compliance with 27 CFR § 290.185 or that violates a federal requirement for the placement of labels, warnings, or any other information, including health hazards, on the individual package.

2. A person may not affix a stamp on a package of cigarettes, cigarette papers, wrappers or tubes unless that individual complies with all federal tax laws, federal trademark and copyright laws, and all federal laws regarding the placement of labels, warnings or any other information upon a package of cigarettes, cigarette papers, wrappers, or tubes.

3. A person may not affix a stamp on a package of cigarettes, cigarette papers, wrappers, or tubes if that individual package has been marked for export outside the United States with a label or notice in compliance with 27 CFR § 290.185.