S T A T E O F N E W Y O R K
________________________________________________________________________
1363
2025-2026 Regular Sessions
I N A S S E M B L Y
January 9, 2025
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to requiring certain technology
on cigarette tax stamps to prevent counterfeiting
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 472 of the tax law is amended by adding a new
subdivision 1-a to read as follows:
1-A. EVERY ADHESIVE OR METER STAMP ISSUED UNDER THIS SECTION SHALL:
(A) BE PREPARED USING DYES WHICH CREATE A COLOR-SHIFTING EFFECT VISIBLE
TO THE NAKED EYE WHEN TILTED; (B) BEAR A UNIQUE NONREPEATING SERIAL
NUMBER FOR EACH INDIVIDUAL PACKAGE OF CIGARETTES; (C) BEAR A TAMPER-EVI-
DENT SURFACE CUT; AND (D) BE GENERATED BY A TECHNOLOGY CAPABLE OF BEING
READ BY A SCANNING OR SIMILAR DEVICE AND SHALL BE ENCRYPTED WITH, AT
MINIMUM, THE FOLLOWING INFORMATION:
(I) THE NAME AND ADDRESS OF THE AGENT AFFIXING THE STAMP;
(II) THE DATE THE STAMP WAS AFFIXED;
(III) THE DENOMINATED VALUE OF THE STAMP; AND
(IV) THE UNIQUE NONREPEATING SERIAL NUMBER REQUIRED PURSUANT TO PARA-
GRAPH (B) OF THIS SUBDIVISION.
§ 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law. Effective immediately, the addition, amend-
ment and/or repeal of any rule necessary for the implementation of this
act on its effective date are authorized to be made on or before such
date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03925-01-5