New York Consolidated Laws, Tax Law - TAX § 473. Affixation and cancellation of stamps;  presumption

Each agent shall affix within the time hereinafter prescribed, to each package of cigarettes, stamps evidencing the payment of the tax imposed by this article and shall cancel such stamps before such cigarettes are offered for sale or before they are otherwise disposed of, unless stamps have been affixed to such packages of cigarettes and cancelled before such agent received them.  Each dealer, other than an agent, shall immediately upon the receipt of any cigarettes at his place of business mark in ink on each unopened box, carton or other container of such cigarettes the word “received” and the year, month, day and hour of such receipt, and shall affix his signature thereto, or in any other manner prescribed.

Each retail dealer shall open such box, carton or other container within twenty-four hours after such receipt and prior to exposing for sale or selling such cigarettes and examine the packages contained therein for the purpose of ascertaining whether or not the said packages have affixed thereto the proper tax stamp;  if unstamped or improperly stamped packages of cigarettes are discovered, the retail dealer shall immediately notify the dealer from whom said cigarettes were purchased.  Upon such notification, the dealer from whom said cigarettes were purchased will replace such unstamped or improperly stamped packages of cigarettes with those upon which stamps have been properly affixed.

Whenever any cigarettes are found in the place of business of such dealer, other than an agent, without the stamps affixed and cancelled, or not marked as having been received within the preceding twenty-four hours, the presumption shall be that such cigarettes are kept therein in violation of the provisions of this article.  Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser.

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