New York Consolidated Laws, Tax Law - TAX § 480-c. Prohibition against the sale of certain tobacco products
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1. Every tobacco product manufacturer, as defined by section thirteen hundred ninety-nine-oo of the public health law , whose roll-your-own tobacco is sold for consumption in this state, must annually certify under penalty of perjury that, as of the date of that certification, the tobacco product manufacturer: (a) is a participating manufacturer as defined in subdivision one of section thirteen hundred ninety-nine-pp of the public health law ; or (b) is in full compliance with subdivision two of section thirteen hundred ninety-nine-pp of the public health law . The certification must be executed and delivered to the commissioner, the attorney general, and any distributor of roll-your-own tobacco of such tobacco product manufacturer, no earlier than the sixteenth day of April and no later than the thirtieth day of April of each year, and must be accompanied by a list setting forth each of the brands of roll-your-own tobacco of the tobacco product manufacturer sold for consumption in New York state. Distributors must retain the certifications for a period of five years.
2. A distributor must not offer for sale or cause to be sold in this state roll-your-own tobacco of a tobacco product manufacturer if either: (a) the tobacco product manufacturer of the roll-your-own tobacco has not provided the distributor with the certification required by subdivision one of this section; or (b) the commissioner has notified the distributor that the tobacco product manufacturer is in violation of section thirteen hundred ninety-nine-pp of the public health law , or has filed a false certification under subdivision one of this section, and the distributor has not been notified by the commissioner that the violation has ceased.
3. The commissioner must prescribe the form of the certification required to be filed pursuant to subdivision one of this section, and is authorized to collect and retain any information he or she may require to assure compliance with this section by distributors and tobacco product manufacturers.
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