S T A T E O F N E W Y O R K
________________________________________________________________________
5327
2019-2020 Regular Sessions
I N A S S E M B L Y
February 8, 2019
___________
Introduced by M. of A. CYMBROWITZ -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to the repurchase of untaxed or
seized cigarettes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (c) of section 1846 of the tax law, as amended
by chapter 556 of the laws of 2011, is amended to read as follows:
(c) [In the alternative, the tax commission may dispose of any ciga-
rettes seized pursuant to this section, except those that violate, or
are suspected of violating, federal trademark laws or import laws, by
transferring them to the department of corrections and community super-
vision for sale to or use by inmates in such institutions.] NOTWITH-
STANDING THE PROVISIONS OF SECTION FOUR HUNDRED SEVENTY-SIX OF THIS
CHAPTER AND IN ADDITION TO ANY OTHER PENALTY IMPOSED BY LAW, THE COMMIS-
SIONER SHALL REQUIRE THE MANUFACTURER OF UNTAXED OR SEIZED CIGARETTES TO
REPURCHASE SUCH CIGARETTES AND PAY TO THE COMMISSIONER AN AMOUNT EQUAL
TO THE COST OF SUCH CIGARETTES AS SOLD TO A WHOLESALER OR AGENT. THE
COMMISSIONER SHALL BE AUTHORIZED TO PROMULGATE SUCH REGULATIONS TO
IMPLEMENT THE REPURCHASE OF SUCH UNTAXED CIGARETTES AS MAY BE NECESSARY.
ALL FUNDS OBTAINED BY THE COMMISSIONER AS A RESULT OF SUCH REPURCHASE
SHALL BE PAID TO THE GENERAL FUND.
§ 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law. Effective immediately, the addition, amend-
ment and/or repeal of any rule or regulation necessary for the implemen-
tation of this act on its effective date are authorized to be made and
completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09365-01-9