S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8080
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 15, 2025
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to taxes on  selected  nicotine
   products
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The article heading of  article  20  of  the  tax  law,  as
 amended  by  chapter  71  of  the  laws  of  1959, is amended to read as
 follows:
                                 ARTICLE 20
                 TAX ON CIGARETTES [AND], TOBACCO PRODUCTS
                      AND SELECTED NICOTINE PRODUCTS
   § 2. Section 470 of the tax law is amended by adding two new  subdivi-
 sions 22 and 23 to read as follows:
   22.  "SELECTED  NICOTINE  PRODUCTS."  A  NICOTINE  POUCH  OR  PRODUCTS
 INTENDED TO BE MADE INTO A NICOTINE POUCH BY THE CONSUMER.
   23. "NICOTINE POUCH." A SMOKELESS PRE-PORTIONED POUCH CONTAINING NICO-
 TINE BUT NO TOBACCO, WHICH THE USER PUTS AND LEAVES  BETWEEN  THEIR  LIP
 AND GUM WHILE THE NICOTINE AND TASTE IS BEING RELEASED.
   § 3. Section 471-b of the tax law,  as added by chapter 61 of the laws
 of  1989,  subdivision 1 as amended by section 2 of part QQ-1 of chapter
 57 of the laws of 2008, paragraphs (a)  and  (b)  of  subdivision  1  as
 amended  by  section 18 of part D of chapter 134 of the laws of 2010 and
 paragraph (c) of subdivision 1 as amended by section  1  of  part  Q  of
 chapter 59 of the laws of 2024, is amended to read as follows:
   §  471-b. Imposition of [tobacco products] tax ON TOBACCO PRODUCTS AND
 SELECTED NICOTINE PRODUCTS.  1. There is hereby  imposed  and  shall  be
 paid  a  tax  on  all  tobacco  products  AND SELECTED NICOTINE PRODUCTS
 possessed in this state by any person for sale, except that no tax shall
 be imposed on tobacco products AND SELECTED NICOTINE PRODUCTS sold under
 such circumstances that this state is without power to impose such  tax,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13098-02-5
              

 S. 8080                             2
 
 or sold to the United States, or sold to or by a voluntary unincorporat-
 ed  organization  of  the  armed forces of the United States operating a
 place for the sale of goods pursuant to regulations promulgated  by  the
 appropriate  executive  agency  of  the  United  States,  to  the extent
 provided in such regulations and policy statements  of  such  an  agency
 applicable to such sales.
   (a)  Such tax on tobacco products AND SELECTED NICOTINE PRODUCTS other
 than snuff and little cigars  shall  be  at  the  rate  of  seventy-five
 percent  of the wholesale price, and is intended to be imposed only once
 upon the sale of SELECTED NICOTINE PRODUCTS  AND  any  tobacco  products
 other than snuff and little cigars.
   (b)  Such  tax  on snuff shall be at the rate of two dollars per ounce
 and a proportionate rate on any fractional parts of an  ounce,  provided
 that  cans or packages of snuff with a net weight of less than one ounce
 shall be taxed at the equivalent rate of cans or packages  weighing  one
 ounce.  Such  tax shall be computed based on the net weight as listed by
 the manufacturer, and is intended to be imposed only once upon the  sale
 of any snuff.
   (c)  The  tax  on each little cigar shall be at the rate of twenty-six
 and three-quarters cents and is intended to be imposed  only  once  upon
 the sale of any little cigar.
   It  shall  be presumed that all tobacco products AND SELECTED NICOTINE
 PRODUCTS within the state are subject  to  tax  until  the  contrary  is
 established,  and  the  burden  of  proof  that any tobacco products AND
 SELECTED NICOTINE PRODUCTS are not taxable hereunder shall be  upon  the
 person in possession thereof.
   2.  The  distributor  shall  be  liable  for the payment of the tax on
 tobacco products AND SELECTED NICOTINE PRODUCTS  which  [he  imports  or
 causes] THEY IMPORT OR CAUSE to be imported into the state, or which [he
 manufactures]  THEY  MANUFACTURE  in  the  state,  and every distributor
 authorized by the commissioner of taxation and finance to  make  returns
 and pay the tax on tobacco products AND SELECTED NICOTINE PRODUCTS sold,
 shipped  or  delivered by [him] THEM to any person in the state shall be
 liable for the payment of the tax on all tobacco products  AND  SELECTED
 NICOTINE PRODUCTS so sold, shipped or delivered.
   3.  Every  dealer  shall be liable for the tax on all tobacco products
 AND SELECTED NICOTINE PRODUCTS in [his] THEIR possession  at  any  time,
 upon  which  tax has not been paid or assumed by a distributor appointed
 by the commissioner of taxation and finance,  and  the  failure  of  any
 dealer  to  produce  and  exhibit  to  the  commissioner of taxation and
 finance or  [his]  THE  COMMISSIONER'S  authorized  representative  upon
 demand, an invoice by a distributor or licensed wholesale dealer for any
 tobacco products OR SELECTED NICOTINE PRODUCTS in [his] THEIR possession
 shall  be  presumptive  evidence that the tax thereon has not been paid,
 and that such dealer is liable for the tax thereon  unless  evidence  of
 such invoice, payment or assumption shall later be produced.
   §  4.  The section heading and subdivision (a) of section 471-c of the
 tax law, the section heading as amended by section  2  of  part  I-1  of
 chapter  57  of the laws of 2009, paragraphs (i) and (ii) of subdivision
 (a) as amended by section 20 of part D of chapter 134  of  the  laws  of
 2010  and  paragraph (iii) of subdivision (a) as amended by section 2 of
 part Q of chapter 59 of the  laws  of  2024,  are  amended  to  read  as
 follows:
   Use tax on tobacco products AND SELECTED NICOTINE PRODUCTS.  (a) There
 is  hereby  imposed  and shall be paid a tax on all tobacco products AND
 SELECTED NICOTINE PRODUCTS used in the state by any person, except  that
 S. 8080                             3
 
 no  such  tax  shall  be imposed (1) if the tax provided in section four
 hundred seventy-one-b of this article is paid, or  (2)  on  the  use  of
 tobacco products OR SELECTED NICOTINE PRODUCTS which are exempt from the
 tax  imposed  by  said  section,  or (3) on the use of two hundred fifty
 cigars or less, or five pounds or less of tobacco other than  roll-your-
 own  tobacco,  or  thirty-six  ounces  or  less of roll-your-own tobacco
 brought into the state on, or in the possession of, any person.
   (i) Such tax on tobacco products AND SELECTED NICOTINE PRODUCTS  other
 than  snuff  and  little  cigars  shall  be  at the rate of seventy-five
 percent of the wholesale price.
   (ii) Such tax on snuff shall be at the rate of two dollars  per  ounce
 and  a  proportionate rate on any fractional parts of an ounce, provided
 that cans or packages of snuff with a net weight of less than one  ounce
 shall  be  taxed at the equivalent rate of cans or packages weighing one
 ounce. Such tax shall be computed based on the net weight as  listed  by
 the manufacturer.
   (iii)  The tax on each little cigar shall be at the rate of twenty-six
 and three-quarters cents and is intended to be imposed  only  once  upon
 the sale of any little cigar.
   §  5. Subdivision 3 of section 472 of the tax law, as added by chapter
 61 of the laws of 1989 and as further amended by section 104 of  part  A
 of chapter 62 of the laws of 2011, is amended to read as follows:
   3.  The  commissioner  of  taxation and finance may appoint dealers in
 tobacco products AND SELECTED NICOTINE PRODUCTS, manufacturers of tobac-
 co products AND SELECTED NICOTINE PRODUCTS, and other persons within  or
 without the state as distributors and may authorize them to make returns
 and  to  pay  the tax on tobacco products AND SELECTED NICOTINE PRODUCTS
 sold, shipped or delivered by them to  any  person  in  the  state.  The
 commissioner  may,  in  [his] THEIR discretion, require the deposit of a
 bond issued by a surety company approved by the superintendent of finan-
 cial services as to solvency and responsibility and authorized to trans-
 act business in this state, or other security acceptable to the  commis-
 sioner  in  an amount and form satisfactory to [him] THEM as a condition
 of appointing any such person as a distributor. If securities are depos-
 ited as security under this subdivision, such securities shall  be  kept
 in  the  custody  of the commissioner of taxation and finance and may be
 sold by the commissioner if it becomes necessary so to do  in  order  to
 recover any sums due from such distributor pursuant to this article, but
 no such sale shall be had until after such distributor shall have had an
 opportunity  to  litigate the validity of any tax if it elects so to do.
 Upon any such sale, the surplus, if any, above the sums due  under  this
 article shall be returned to such distributor.
   §  6. Section 473-a of the tax law, as added by chapter 61 of the laws
 of 1989, is amended to read as follows:
   § 473-a. Returns and payment of  [tobacco  products]  tax  ON  TOBACCO
 PRODUCTS  AND  SELECTED  NICOTINE  PRODUCTS  by  distributors.  1. Every
 distributor shall, on or before the twentieth day of  each  month,  file
 with  the  commissioner  of taxation and finance a return on forms to be
 prescribed and furnished by the commissioner, showing the  quantity  and
 wholesale  price  of all tobacco products AND SELECTED NICOTINE PRODUCTS
 imported or caused to be imported into the state by [him] THAT DISTRIBU-
 TOR or manufactured in the state by [him] SUCH DISTRIBUTOR,  during  the
 preceding  calendar  month.  Every distributor authorized by the commis-
 sioner to make returns and pay the tax on tobacco products AND  SELECTED
 NICOTINE PRODUCTS sold, shipped or delivered by [him] THEM to any person
 in  the  state  shall  file  a return showing the quantity and wholesale
 S. 8080                             4
 
 price of all tobacco products AND SELECTED NICOTINE  PRODUCTS  so  sold,
 shipped,  or  delivered  during  the preceding calendar month. Provided,
 however, the commissioner may, if [he] SUCH COMMISSIONER deems it neces-
 sary  in  order to insure the payment of the taxes imposed by this arti-
 cle, require returns to be made at such times and covering such  periods
 as  [he]  THEY  may  deem  necessary, and, by regulation, may permit the
 filing of returns on a quarterly, semi-annual or annual  basis,  or  may
 waive the filing of returns by a distributor for such time and upon such
 terms  as  [he] THEY may deem proper if satisfied that no tax imposed by
 this article is or will be payable by [him] THEM  during  the  time  for
 which returns are waived. Such returns shall contain such further infor-
 mation as the commissioner may require.
   2.  Every distributor shall pay to the commissioner with the filing of
 such return the tax on tobacco products AND SELECTED  NICOTINE  PRODUCTS
 for such month imposed under this article.
   §  7. Subdivisions 1, 2, 3 and 4 of section 474 of the tax law, subdi-
 vision 1 as amended and subdivision 3 as added by chapter 61 of the laws
 of 1989, subdivision 2 as amended by chapter 552 of the laws of 2008 and
 subdivision 4 as amended by section 1 of part T of  chapter  59  of  the
 laws of 2023, are amended to read as follows:
   1.  Every  person  who  shall possess or transport any unstamped ciga-
 rettes upon the public highways, roads or streets of the state, shall be
 required to have in [his] THEIR actual possession invoices  or  delivery
 tickets  for  such  cigarettes.  Such invoices or delivery tickets shall
 show the name and address of the  consignor  or  seller,  the  name  and
 address  of  the  consignee or purchaser, the quantity and brands of the
 cigarettes transported, and the name and address of the person  who  has
 or shall assume the payment of the tax.  The absence of such invoices or
 delivery  tickets  shall  be  prima facie evidence that such person is a
 dealer in cigarettes in this state and subject to the provisions of this
 article.
   2. Every person who shall possess or transport more than  two  hundred
 fifty  cigars, or more than five pounds of tobacco other than roll-your-
 own tobacco, or more than thirty-six ounces of roll-your-own tobacco, OR
 SELECTED NICOTINE PRODUCTS THE  AVERAGE  EXPECTED  NICOTINE  CONTENT  OF
 WHICH  TOTALS  TO  MORE  THAN FIFTEEN HUNDRED MILLIGRAMS upon the public
 highways, roads or streets of the state, shall be required  to  have  in
 [his]  THEIR  actual  possession  invoices  or delivery tickets for such
 tobacco products OR SELECTED NICOTINE PRODUCTS.  Such invoices or deliv-
 ery tickets shall show the name and address of the consignor or  seller,
 the  name  and  address  of the consignee or purchaser, the quantity and
 brands of the tobacco products AND  SELECTED  NICOTINE  PRODUCTS  trans-
 ported,  and  the name and address of the person who has or shall assume
 the payment of the tax and the wholesale price or the tax paid or  paya-
 ble.  The  absence  of  such invoices or delivery tickets shall be prima
 facie evidence that such person is  a  dealer  in  tobacco  products  OR
 SELECTED NICOTINE PRODUCTS in this state and subject to the requirements
 of this article.
   3.  Every  dealer  or distributor or employee thereof, or other person
 acting on behalf of a dealer or distributor, who shall possess or trans-
 port more than fifty cigars or  more  than  one  pound  of  tobacco,  OR
 SELECTED  NICOTINE  PRODUCTS  THE  AVERAGE  EXPECTED NICOTINE CONTENT OF
 WHICH TOTALS TO MORE THAN THREE HUNDRED MILLIGRAMS upon the public high-
 ways, roads or streets of the state, shall be required to have in  [his]
 THEIR  actual  possession  invoices or delivery tickets for such tobacco
 products AND SUCH SELECTED NICOTINE PRODUCTS.  Such invoices or delivery
 S. 8080                             5
 
 tickets shall show the name and address of the consignor or seller,  the
 name  and address of the consignee or purchaser, the quantity and brands
 of the tobacco products AND SELECTED NICOTINE PRODUCTS transported,  and
 the  name  and address of the person who has or shall assume the payment
 of the tax and the wholesale price or  the  tax  paid  or  payable.  The
 absence  of  such  invoices  or  delivery  tickets  shall be prima facie
 evidence that the tax imposed by this article on  tobacco  products  AND
 SELECTED NICOTINE PRODUCTS has not been paid and is due and owing.
   4.  At  the  time of delivering cigarettes to any person each agent or
 wholesale dealer, and at the time of delivering tobacco products to  any
 person  each distributor or wholesale dealer of tobacco products, AND AT
 THE TIME OF DELIVERING SELECTED NICOTINE PRODUCTS  TO  ANY  PERSON  EACH
 DISTRIBUTOR OR WHOLESALE DEALER OF SELECTED NICOTINE PRODUCTS shall make
 a  true  duplicate  invoice  showing the date of delivery, the number of
 packages and number of cigarettes contained therein, in each shipment of
 cigarettes delivered, and the items and quantity and wholesale price  of
 each  item  in  each  shipment of tobacco products AND SELECTED NICOTINE
 PRODUCTS delivered, and the name of the purchaser to  whom  delivery  is
 made,  and  shall retain the same for a period of three years subject to
 the use and inspection of the commissioner. Each  dealer  shall  procure
 and  retain  invoices showing the number of packages and number of ciga-
 rettes contained therein, in each shipment  of  cigarettes  received  by
 [him  or  her]  THEM,  and the items and quantity and wholesale price of
 each item in each shipment of tobacco  products  AND  SELECTED  NICOTINE
 PRODUCTS  received  by [him or her] THEM, the date thereof, and the name
 of the shipper, and shall retain the same for a period  of  three  years
 subject  to the use and inspection of the commissioner. The commissioner
 by  regulation  may  provide  that  whenever  cigarettes  [or],  tobacco
 products,  OR SELECTED NICOTINE PRODUCTS are shipped into the state, the
 railroad company, express company,  trucking  company  or  other  public
 carrier  transporting  any  shipment thereof shall file with the commis-
 sioner a copy of the freight bill within ten days after the delivery  in
 the  state  of  each shipment. All dealers shall maintain and keep for a
 period of three years such other records  of  cigarettes  [or],  tobacco
 products,  OR  SELECTED  NICOTINE  PRODUCTS  received, sold or delivered
 within the state as may be required by the commissioner. The commission-
 er is hereby authorized to examine the books, papers, invoices and other
 records of any person in possession, control or occupancy of  any  prem-
 ises  where  cigarettes  [or],  tobacco  products,  OR SELECTED NICOTINE
 PRODUCTS are placed, stored, sold or offered for sale, and the equipment
 of any such person pertaining to the stamping of cigarettes or the  sale
 and  delivery of cigarettes [or], tobacco products, OR SELECTED NICOTINE
 PRODUCTS taxable under this article, as well as the stock of  cigarettes
 [or],  tobacco products, OR SELECTED NICOTINE PRODUCTS in any such prem-
 ises or vehicle. To verify the accuracy of the tax imposed and  assessed
 by  this  article,  each  such person is hereby directed and required to
 give to the commissioner or [his or her] THEIR duly authorized represen-
 tatives, the means, facilities and opportunity for such examinations  as
 are herein provided for and required.
   §  8. Section 476 of the tax law, as amended by chapter 61 of the laws
 of 1989, is amended to read as follows:
   § 476. Refunds; sales of stamps. Whenever any  cigarettes  upon  which
 stamps  have  been  placed [or], tobacco products upon which the tax has
 been paid, OR SELECTED NICOTINE PRODUCTS UPON WHICH  THE  TAX  HAS  BEEN
 PAID have been sold and shipped into another state for sale or use there
 or  have become unfit for use and consumption or unsalable, or have been
 S. 8080                             6
 
 destroyed, or whenever the commissioner [of taxation and finance]  shall
 have  determined  that  any  tax imposed by this article shall have been
 paid in error, the agent, dealer [or], tobacco products distributor,  OR
 DISTRIBUTOR  OF SELECTED NICOTINE PRODUCTS, as the case may be, shall be
 entitled to a refund of the actual  amount  of  tax  so  paid,  provided
 application  therefor  is  filed  with the commissioner [of taxation and
 finance] within two years after the stamps were affixed  to  such  ciga-
 rettes  or the tax was paid upon such tobacco products OR SELECTED NICO-
 TINE PRODUCTS, except if an agreement under the  provisions  of  section
 four  hundred  seventy-eight  (extending the period for determination of
 tax imposed by this article) is made within the two-year period for  the
 filing  of  an  application for refund provided for in this section, the
 period for filing an application for refund shall not  expire  prior  to
 six  months  after  the expiration of the period within which a determi-
 nation may be made pursuant to the agreement or any  extension  thereof.
 If  the  commissioner  [of  taxation  and finance] is satisfied that any
 dealer is entitled to a refund [he] SUCH  COMMISSIONER  shall  issue  to
 such dealer stamps of sufficient value to cover the refund of the tax on
 cigarettes or may, subject to audit by the comptroller, make a refund of
 the  tax  on  cigarettes  or on tobacco products OR ON SELECTED NICOTINE
 PRODUCTS. No person shall sell or offer for sale  any  stamp  or  stamps
 issued  under  this  article except by written permission of the commis-
 sioner [of taxation and finance].  The  commissioner  [of  taxation  and
 finance]  may redeem unused stamps lawfully in possession of any person.
 The commissioner [of taxation and finance] may prescribe necessary rules
 and regulations concerning refunds, sales  of  stamps,  and  redemptions
 under the provisions of this article.
   §  9. Paragraphs (a), (d), (j), (k) and (l) of subdivision 1, subpara-
 graphs (i) and (iv) of paragraph (b) of subdivision 3 and subdivision  4
 of  section  480  of  the tax law, paragraphs (a) and (j) as amended and
 paragraphs (d) and (l) of subdivision 1 as added by chapter 629  of  the
 laws  of  1996, paragraph (k) of subdivision 1 as amended by chapter 262
 of the laws of 2000, subparagraph (i) of paragraph (b) of subdivision  3
 as  added  by  chapter  860 of the laws of 1987 and subparagraph (iv) of
 paragraph (b) of subdivision 3 and subdivision 4 as amended  by  chapter
 61 of the laws of 1989, are amended to read as follows:
   (a)  On  and  after July first, nineteen hundred thirty-nine no person
 shall be a wholesale dealer unless [he has] THEY HAVE been  granted  and
 publicly  [displays]  DISPLAY in [his] THEIR place of business a license
 from the department. Applications for licenses shall be  made  on  forms
 prescribed by the commissioner.
   (d) Each applicant shall file satisfactory proof that it will maintain
 a  secure separate warehousing facility for the purpose of receiving and
 distributing cigarettes [or], tobacco  products,  OR  SELECTED  NICOTINE
 PRODUCTS and conducting its wholesale business. Such proof shall consist
 of a copy of a deed, or a copy of an executed lease for a minimum period
 of  two years, to a separate, secure warehouse. If the applicant carries
 on another business in conjunction  with  the  warehouse  facility,  the
 other business shall also be identified.
   (j)  The commissioner may for cause refuse to issue, or may suspend or
 revoke a wholesaler's license, or may forbid a retail dealer to continue
 selling cigarettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS
 or may forbid a person required to be  appointed  as  a  distributor  of
 tobacco  products  OR  SELECTED  NICOTINE  PRODUCTS  who has not been so
 appointed from selling cigarettes [or], tobacco  products,  OR  SELECTED
 NICOTINE PRODUCTS, after an opportunity for hearing has been afforded. A
 S. 8080                             7
 
 violation  of  any provision of this article or of any regulation issued
 under it shall be cause to forbid a retail dealer  to  continue  selling
 cigarettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS.
   (k)  No  agent  shall  sell  cigarettes  and no distributor shall sell
 tobacco products OR SELECTED NICOTINE PRODUCTS to an  unlicensed  whole-
 sale  dealer,  or to a wholesale dealer whose license has been suspended
 or revoked, or to a retail dealer who is not  registered  under  section
 four  hundred  eighty-a  of this article, or whose registration has been
 suspended or revoked, and no  wholesale  dealer  shall  sell  cigarettes
 [or], tobacco products, OR SELECTED NICOTINE PRODUCTS to a retail dealer
 who  is not registered under section four hundred eighty-a of this arti-
 cle, or whose registration has been suspended or revoked, and no  retail
 dealer  shall  sell cigarettes [or], tobacco products, OR SELECTED NICO-
 TINE PRODUCTS unless  such  dealer  is  registered  under  section  four
 hundred eighty-a of this article.
   (l) Paragraphs (b), (c) and (g) of this subdivision shall not apply to
 the filing of an application for a license as a wholesale dealer that is
 based solely upon the ownership, operation or maintenance of one or more
 cigarette  [or], tobacco products, OR SELECTED NICOTINE PRODUCTS vending
 machines in, at or upon premises owned or occupied by another person, or
 that is based solely upon the sale of tobacco products OR SELECTED NICO-
 TINE PRODUCTS for resale, or that is  based  upon  both  the  ownership,
 operation  or  maintenance  of  one  or  more  cigarette  [or],  tobacco
 products, OR SELECTED NICOTINE PRODUCTS vending machines in, at or  upon
 premises  owned  or  occupied  by another person and the sale of tobacco
 products OR SELECTED NICOTINE PRODUCTS for resale.
   (i) Commits fraud or deceit in [his] THEIR  or  its  operations  as  a
 wholesale  dealer  or  has  committed fraud or deceit in procuring [his]
 THEIR or its license,
   (iv) Has knowingly aided and abetted  the  sale  of  cigarettes  [or],
 tobacco  products,  OR SELECTED NICOTINE PRODUCTS by a person which such
 licensee or controlling person knows (A) has not been  licensed  by  the
 commissioner  of  taxation  and  finance  and  (B) is a wholesale dealer
 pursuant to the terms of  subdivision  eight  of  section  four  hundred
 seventy of this [chapter] ARTICLE.
   4.  If the commissioner of taxation and finance considers it necessary
 for the  proper  administration  of  the  cigarette  tax  [or],  tobacco
 products  tax, OR SELECTED NICOTINE PRODUCTS TAX imposed by this article
 or the cigarette marketing standards contained in  article  twenty-A  of
 this  chapter  [he] THEY may require every person under this article who
 holds a license to file a new application for a license in such form and
 at such time as the commissioner may prescribe  and  to  surrender  such
 license. The commissioner may require such filing and such surrender not
 more often than once every three years. Upon the filing of such applica-
 tion  with the proper fee and the surrender of such license, the commis-
 sioner shall issue, within such time as [he] THEY may prescribe,  a  new
 license to each applicant.
   § 10. Paragraphs (a) and (b) of subdivision 1, paragraphs (a), (b) and
 (d)  of  subdivision  2, subdivisions 3, 4 and 6 of section 480-a of the
 tax law, paragraphs (a) and (b) of subdivision 1 as added by chapter 190
 of the laws of 1990, paragraphs (a) and (b) of subdivision 2 as  amended
 by  section 1 of part T of chapter 61 of the laws of 2011, paragraph (d)
 of subdivision 2 and subdivision 4 as amended by section 3-a of  part  I
 of  chapter  59 of the laws of 2020, subdivision 3 as amended by section
 125-a of part C of chapter 58 of the laws  of  2009,  paragraph  (c)  of
 subdivision  3  and  paragraph (a-1) of subdivision 4 as added and para-
 S. 8080                             8
 
 graphs (b) and (d) of subdivision 4 as amended by section 3 of part T of
 chapter 59 of the laws of 2023 and subdivision 6 as added by  section  1
 of  part  P  of  chapter  59 of the laws of 2021, are amended to read as
 follows:
   (a)  On  and  after  January first, nineteen hundred ninety-one, every
 retail dealer shall publicly display a certificate of registration  from
 the  department in each place of business in this state through which it
 sells cigarettes [or], tobacco products, OR SELECTED  NICOTINE  PRODUCTS
 at  retail.  A  retail dealer who has no regular place of business shall
 publicly display such certificate on each of its carts,  stands,  trucks
 or  other  merchandising devices through which it sells cigarettes [or],
 tobacco products, OR SELECTED NICOTINE PRODUCTS in this state.
   (b) Every person who owns or, if the owner is not the  operator,  then
 any person who operates one or more vending machines through which ciga-
 rettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS are sold in
 this state, regardless of whether located on the premises of the vending
 machine owner or, if the owner is not the operator, then the premises of
 the  operator  or  the  premises of any other person, must register each
 such vending machine with the department. On and  after  January  first,
 nineteen hundred ninety-one, a vending machine registration certificate,
 in  such  form  as may be prescribed by the commissioner of taxation and
 finance, shall be affixed to each vending machine  through  which  ciga-
 rettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS are sold in
 this state.
   (a)  (i)  Every retail dealer and every person owning or, if the owner
 is not the operator, then any  person  operating  one  or  more  vending
 machines  through  which  cigarettes [or], tobacco products, OR SELECTED
 NICOTINE PRODUCTS are sold in this state, who is required under  section
 eleven hundred thirty-six of this chapter to file a return for the quar-
 terly  period  ending on the last day of August, nineteen hundred ninety
 or for the quarterly period ending on the last day of August in any year
 thereafter, must file an application for registration under this section
 with that quarterly return, in such form as shall be prescribed  by  the
 commissioner.
   (ii) Each retail dealer must pay an application fee with the quarterly
 return  of  three  hundred  dollars for each retail place of business in
 this state through which it sells cigarettes [or], tobacco products,  OR
 SELECTED NICOTINE PRODUCTS.
   (iii) Every person who owns or, if the owner is not the operator, then
 any person who operates one or more vending machines through which ciga-
 rettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS are sold in
 this state, regardless of whether located on the premises of the vending
 machine owner or, if the owner is not the operator, then the premises of
 the  operator  or the premises of any other person, must pay an applica-
 tion fee with the quarterly return of one hundred dollars for each vend-
 ing machine. The department will issue a  registration  certificate,  as
 prescribed by the commissioner, after receipt of a registration applica-
 tion  and the appropriate registration fee, prior to the next succeeding
 January first.
   (b) Every retail dealer and every person who owns or, if the owner  is
 not  the  operator,  then  any  person  who operates one or more vending
 machines through which cigarettes [or], tobacco  products,  OR  SELECTED
 NICOTINE  PRODUCTS  are  sold in this state who commences business after
 the last day of August, nineteen hundred ninety, or who commences  sell-
 ing  cigarettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS at
 retail through a new or different place of business in this state  after
 S. 8080                             9
 
 such  date,  or who commences selling cigarettes [or], tobacco products,
 OR SELECTED NICOTINE PRODUCTS through new or different vending  machines
 after  such  date,  must  file  with the commissioner an application for
 registration, in a form prescribed by [him or her] THEM, at least thirty
 days  prior to commencing business or commencing sales. Each application
 must be accompanied by an application fee of three hundred  dollars  for
 each  retail  place of business and one hundred dollars for each vending
 machine to be registered. The department, within ten days after  receipt
 of  an  application for registration under this paragraph and payment of
 the proper fee for application for registration, will issue a  registra-
 tion  certificate,  as  prescribed  by the commissioner, for each retail
 place of business or cigarette [or], tobacco products, OR SELECTED NICO-
 TINE PRODUCTS vending machine registered.
   (d) Except as otherwise provided in this section, all  the  provisions
 of article twenty-eight of this chapter relating to the personal liabil-
 ity  for  the  tax, administration, collection and determination of tax,
 and deposit and disposition of revenue, including section eleven hundred
 thirty-eight of this  chapter  relating  to  determination  of  tax  and
 section  eleven  hundred forty-five of this chapter (but only paragraphs
 one and two of subdivision (a) of such section)  relating  to  penalties
 and  interest  for  failure  to file a return or pay tax within the time
 required, shall apply to the applications for registration and the  fees
 for  filing  such  applications required by this section and the penalty
 imposed pursuant to subdivision three of this section, as if such appli-
 cations were returns required under section eleven hundred thirty-six of
 this chapter and such filing fees, penalties  and  interest  were  taxes
 required  to  be paid pursuant to such article twenty-eight, in the same
 manner and with the same force and effect as if  the  language  of  such
 provisions  of  such  article twenty-eight had been incorporated in full
 into this article, except to the  extent  that  any  such  provision  is
 either  inconsistent with a provision of this section or is not relevant
 thereto and with such other modifications as may be necessary  to  adapt
 the  language  of  such  provisions  to  the provisions of this section.
 Provided, however, that the commissioner of taxation and  finance  shall
 refund  or  credit an application fee paid with respect to the registra-
 tion of a vending machine or a retail place of business  in  this  state
 through  which  cigarettes  [or], tobacco products, OR SELECTED NICOTINE
 PRODUCTS were to be sold if, prior to the beginning of the calendar year
 with respect to which such  registration  relates,  the  certificate  of
 registration  described in paragraph (a) of this subdivision is returned
 to the department of taxation and finance, or if  such  certificate  has
 been  destroyed, the retail dealer or vending machine operator satisfac-
 torily accounts to the commissioner for  the  missing  certificate,  but
 such vending machine or retail place of business may not be used to sell
 cigarettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS in this
 state  during  such  calendar  year,  unless  it  is  re-registered. The
 provisions of section eleven hundred thirty-nine of this  chapter  shall
 apply  to  the refund or credit authorized by the preceding sentence and
 for such purposes, such refund or credit shall be deemed a refund of tax
 paid in error provided, however, no interest shall be allowed or paid on
 any such refund.
   3. In addition to any other penalty imposed by this chapter:  (a)  Any
 retail  dealer  who  violates  the provisions of this section, after due
 notice and an opportunity for a hearing, for a first violation is liable
 for a civil fine not less than five thousand dollars but not  to  exceed
 twenty-five  thousand  dollars  and for a second or subsequent violation
 S. 8080                            10

 within three years following a prior finding of violation is liable  for
 a  civil fine not less than ten thousand dollars but not to exceed thir-
 ty-five thousand dollars; or
   (b) Any person who owns or, if the owner is not the operator, then any
 person  who  operates  one  or more vending machines through which ciga-
 rettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS are sold in
 this state and who violates the provisions of this  section,  after  due
 notice and an opportunity for a hearing, for a first violation is liable
 for  a  civil  fine not less than seven hundred fifty dollars but not to
 exceed two thousand dollars and for a  second  or  subsequent  violation
 within  three years following a prior finding of violation be liable for
 a civil fine not less than two thousand dollars but not  to  exceed  six
 thousand dollars.
   (c)  If  a retail dealer does not possess a valid registration, either
 because it failed to  obtain  a  registration  or  its  registration  is
 suspended or revoked and the commissioner or their designee, pursuant to
 their  authority  under  this article, attempts to inspect such premises
 for a violation of this section and such  retail  dealer,  including  an
 agent  thereof,  is  found, after notice and opportunity to be heard, to
 have refused such inspection, such retail dealer shall be subject  to  a
 penalty  of  up  to  four thousand dollars for a first refusal and up to
 eight thousand dollars for a second or subsequent refusal  within  three
 years of a prior refusal.
   4.  (a)  If a retail dealer possesses or sells unstamped or unlawfully
 stamped packages of cigarettes, or if a retail dealer is  also  licensed
 as an agent pursuant to section four hundred seventy-two OF THIS ARTICLE
 and  it  possesses  unlawfully  stamped  packages of cigarettes or sells
 unstamped or unlawfully stamped packages of cigarettes  at  retail,  (i)
 its  registration shall be revoked for a period of one year, or (ii) for
 a second such possession or sale within a period  of  five  years  by  a
 retail dealer or any affiliated person of such retail dealer, the regis-
 tration  of such retail dealer and the registration of any retail dealer
 that is an affiliated person of such retail dealer shall be revoked  for
 a  period  of  three years, or (iii) for a third such possession or sale
 within a period of five years by  a  retail  dealer  or  any  affiliated
 person of such retail dealer, the registration of such retail dealer and
 the  registration  of  any retail dealer that is an affiliated person of
 such retail dealer shall be revoked for a period of five years. A retail
 dealer registration shall be revoked pursuant to this subdivision  imme-
 diately  upon such dealer's receipt of written notice of revocation from
 the commissioner. If unstamped  or  unlawfully  stamped  cigarettes  are
 found  in  a  retail dealer's warehouse or a warehouse of any affiliated
 person of such retail dealer, the  revocation  of  the  retail  dealer's
 registration  pursuant  to  this subdivision shall be applicable to each
 retail place of business in this state through which such retail  dealer
 and any affiliated person of such retail dealer sells cigarettes.
   (a-1)  If  a  retail  dealer,  including  an agent thereof, refuses to
 comply with the requirements of subdivision four of section four hundred
 seventy-four of this article its registration may be revoked (i)  for  a
 period  of one year, or (ii) for a second such violation within a period
 of five years for up to three years, or (iii) for a third or  subsequent
 violation within a period of seven years for a period up to ten years. A
 retail dealer registration shall be considered to be revoked pursuant to
 this  subdivision  immediately  upon  such  dealer's  receipt of written
 notice of revocation from the commissioner.
 S. 8080                            11
 
   (b) A retail dealer who is notified of a revocation of  its  registra-
 tion pursuant to this subdivision shall have the right to have the revo-
 cation  reviewed  by  the commissioner or [his or her] THEIR designee by
 contacting the department at a telephone number  or  an  address  to  be
 disclosed  in  the notice of revocation within ten days of such dealer's
 receipt of such notification. The  retail  dealer  may  present  written
 evidence or argument in support of its defense to the revocation, or may
 appear  at  a scheduled conference with the commissioner or [his or her]
 THEIR designee to present oral arguments and written and  oral  evidence
 in  support  of  such  defense.  The  commissioner or [his or her] THEIR
 designee is authorized to delay the effective date of the revocation  to
 enable  the  retail  dealer  to present further evidence or arguments in
 connection with the revocation.  The commissioner or [his or her]  THEIR
 designee shall cancel the revocation of registration if the commissioner
 or  [his  or  her] THEIR designee is not satisfied by a preponderance of
 the evidence that the retail dealer violated paragraph (a) or  (a-1)  of
 this subdivision, as may be applicable.
   (c)  An  order of revocation of a retail dealer registration shall not
 be reviewable by the division of tax appeals, but may be reviewed pursu-
 ant to article seventy-eight of the civil practice law and  rules  by  a
 proceeding  commenced  in  the  supreme  court within four months of the
 revocation of registration petitioning that the order of  revocation  be
 enjoined or set aside. Such proceeding shall be instituted in the county
 where the commissioner has [his or her] THEIR principal office. Upon the
 filing  of  such petition the court shall have jurisdiction to set aside
 such order of revocation, in whole or in part, or to dismiss  the  peti-
 tion.   The jurisdiction of the supreme court shall be exclusive and its
 order dismissing the petition or enjoining or setting aside such  order,
 in  whole or in part, shall be final, subject to review by the appellate
 division of the supreme court and the  court  of  appeals  in  the  same
 manner  and form and with the same effect as provided by law for appeals
 from a judgment in a special proceeding. All such proceedings  shall  be
 heard  and  determined  by the court and by any appellate court as expe-
 ditiously as possible  and  with  lawful  precedence  over  other  civil
 matters. All such proceedings for review shall be heard on the petition,
 transcript and other papers, and on appeal shall be heard on the record,
 without requirement of printing.
   (d) After review of the revocation of registration by the commissioner
 or  [his  or her] THEIR designee is complete, or the time within which a
 retail dealer may request such review has expired without such a request
 having been made, notice of the revocation of a retail dealer  registra-
 tion pursuant to paragraph (a) of this subdivision shall be given by the
 commissioner  to the head of the division of the lottery for the purpose
 of enforcement of section sixteen hundred seven of this chapter and such
 division may suspend or revoke any license  issued  with  respect  to  a
 lottery  agent's  specific  location  pursuant to article thirty-four of
 this chapter if such lottery agent is  a  retail  dealer  of  cigarettes
 whose registration for such location is suspended or revoked pursuant to
 this section. In addition, notice of such revocation shall also be given
 to  the  state  liquor  authority  and  such revocation shall constitute
 cause, for purposes of section one hundred  eighteen  of  the  alcoholic
 beverage  control law, for revocation, cancellation or suspension of any
 license or permit issued pursuant to such law.
   6. (a) No  retail  dealer  who  has  its  retail  dealer  registration
 cancelled,  suspended  or  revoked  pursuant to this section or has been
 forbidden from selling cigarettes [or], tobacco  products,  OR  SELECTED
 S. 8080                            12
 
 NICOTINE  PRODUCTS  pursuant  to  paragraph  (j)  of  subdivision one of
 section four hundred eighty of this  article  shall  possess  cigarettes
 [or],  tobacco  products,  OR SELECTED NICOTINE PRODUCTS in any place of
 business, cart, stand, truck or other merchandising device in this state
 beginning  on the tenth day after such cancellation, suspension, revoca-
 tion, or forbiddance and  continuing  for  the  duration  of  the  same;
 provided  however, such retail dealer shall not be prohibited before the
 tenth day after such cancellation, suspension,  revocation,  or  forbid-
 dance  from  selling  or  transferring its inventory of lawfully stamped
 cigarettes [or], tobacco products,  OR  SELECTED  NICOTINE  PRODUCTS  on
 which  the  taxes imposed by this article have been assumed or paid to a
 properly registered retail dealer whose registration is  not  cancelled,
 suspended,  or  revoked or who has not been forbidden from selling ciga-
 rettes [or], tobacco products, OR SELECTED NICOTINE PRODUCTS.
   (b) No retail dealer shall possess cigarettes [or], tobacco  products,
 OR  SELECTED  NICOTINE  PRODUCTS  in any place of business, cart, stand,
 truck or other merchandising device in this state unless it has obtained
 a valid retail dealer registration from the commissioner.
   (c) The possession of cigarettes [or], tobacco products,  OR  SELECTED
 NICOTINE  PRODUCTS  by an unlicensed retail dealer in violation of para-
 graph (a) or (b) of this subdivision shall be subject to  the  penalties
 authorized by subdivision three of this section.
   §  11.  Clause (B) of subparagraph (i) of paragraph (a) of subdivision
 1, subparagraph (i) and clauses (B) and  (C)  of  subparagraph  (ii)  of
 paragraph  (b) of subdivision 1, paragraphs (c) and (d) of subdivision 1
 and subdivision 2 of section 481 of the tax law, clause (B) of  subpara-
 graph (i) of paragraph (a) of subdivision 1 and subdivision 2 as amended
 by  chapter 61 of the laws of 1989, subparagraph (i) of paragraph (b) of
 subdivision 1 as amended by section 1 of part O of  chapter  59  of  the
 laws  of 2013, clauses (B) and (C) of subparagraph (ii) of paragraph (b)
 of subdivision 1 as added by chapter 262 of the laws of 2000,  paragraph
 (c)  of  subdivision 1 and paragraph (a) of subdivision 2 as amended and
 paragraph (d) of subdivision 1 as added by chapter 552 of  the  laws  of
 2008, are amended to read as follows:
   (B)  If  a tax on cigarettes [or], on tobacco products, OR ON SELECTED
 NICOTINE PRODUCTS under this article is not paid when due by  any  other
 person,  the  person liable for the payment of such tax shall be subject
 to a penalty of fifty per centum of the amount of such tax determined to
 be due as provided in this article plus one per centum  of  such  amount
 for  each  month  or  fraction  thereof during which such failure to pay
 continues after the expiration of the first month after such tax  became
 due.
   (i)  In  addition  to  any  other penalty imposed by this article, the
 commissioner may (A) impose a penalty  of  not  more  than  six  hundred
 dollars  for each two hundred cigarettes, or fraction thereof, in excess
 of one thousand cigarettes in unstamped or unlawfully  stamped  packages
 in  the  possession  or  under the control of any person or (B) impose a
 penalty of not more than two hundred  dollars  for  each  ten  unaffixed
 false,   altered  or  counterfeit  cigarette  tax  stamps,  imprints  or
 impressions, or fraction thereof, in the possession or under the control
 of any person. In addition, the commissioner may impose a penalty of not
 more than seventy-five dollars for each fifty cigars  or  one  pound  of
 tobacco  OR THREE HUNDRED MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICO-
 TINE PRODUCTS, or fraction thereof,  in  excess  of  two  hundred  fifty
 cigars  or five pounds of tobacco OR FIFTEEN HUNDRED MILLIGRAMS OF NICO-
 TINE WORTH OF SELECTED NICOTINE PRODUCTS in the possession or under  the
 S. 8080                            13
 
 control  of  any person and a penalty of not more than one hundred fifty
 dollars for each fifty cigars or pound of tobacco  OR  THREE  MILLIGRAMS
 WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS, or fraction thereof, in
 excess of five hundred cigars or ten pounds of tobacco OR THREE THOUSAND
 MILLIGRAMS  OF  NICOTINE  WORTH  OF  SELECTED  NICOTINE  PRODUCTS in the
 possession or under the control of any person, with respect to which the
 tobacco products tax OR SELECTED NICOTINE PRODUCTS TAX has not been paid
 or assumed by a distributor or tobacco products dealer OR SELECTED NICO-
 TINE PRODUCTS DEALER; provided, however, that any such  penalty  imposed
 shall  not  exceed seven thousand five hundred dollars in the aggregate.
 The commissioner may impose a penalty  of  not  more  than  seventy-five
 dollars  for  each fifty cigars or one pound of tobacco OR THREE HUNDRED
 MILLIGRAMS OF NICOTINE WORTH OF SELECTED NICOTINE PRODUCTS, or  fraction
 thereof,  in  excess  of  fifty  cigars or one pound of tobacco OR THREE
 HUNDRED MILLIGRAMS OF NICOTINE WORTH OF  SELECTED NICOTINE  PRODUCTS  in
 the  possession or under the control of any tobacco products OR SELECTED
 NICOTINE PRODUCTS dealer or distributor appointed by  the  commissioner,
 and  a penalty of not more than one hundred fifty dollars for each fifty
 cigars or pound of tobacco OR THREE HUNDRED MILLIGRAMS WORTH OF NICOTINE
 OF SELECTED NICOTINE PRODUCTS, or fraction thereof,  in  excess  of  two
 hundred fifty cigars or five pounds of tobacco OR FIFTEEN HUNDRED MILLI-
 GRAMS  OF NICOTINE WORTH OF SELECTED NICOTINE PRODUCTS in the possession
 or under the control of any such dealer or distributor, with respect  to
 which the tobacco products tax OR SELECTED NICOTINE PRODUCTS TAX has not
 been  paid or assumed by a distributor or a tobacco products OR SELECTED
 NICOTINE PRODUCTS dealer;  provided,  however,  that  any  such  penalty
 imposed shall not exceed fifteen thousand dollars in the aggregate.
   (B)(I) not less than twenty-five dollars but not more than one hundred
 dollars  for  each fifty cigars or one pound of tobacco OR THREE HUNDRED
 MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS, or  fraction
 thereof, in excess of two hundred fifty cigars or five pounds of tobacco
 OR  FIFTEEN  HUNDRED  MILLIGRAMS  WORTH OF NICOTINE OF SELECTED NICOTINE
 PRODUCTS knowingly in the possession or knowingly under the  control  of
 any  person,  with respect to which the tobacco products tax OR SELECTED
 NICOTINE PRODUCTS TAX has not been paid or assumed by a  distributor  or
 tobacco products OR SELECTED NICOTINE PRODUCTS dealer; and
   (II) not less than fifty dollars but not more than two hundred dollars
 for  each  fifty  cigars or pound of tobacco OR THREE HUNDRED MILLIGRAMS
 WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS, or fraction thereof, in
 excess of five hundred cigars or ten pounds of tobacco OR THREE THOUSAND
 MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS knowingly  in
 the  possession  or  knowingly  under  the  control  of any person, with
 respect to which the tobacco products tax OR SELECTED NICOTINE  PRODUCTS
 TAX has not been paid or assumed by a distributor or tobacco products OR
 SELECTED  NICOTINE  PRODUCTS  dealer;  provided,  however, that any such
 penalty imposed under this clause shall not exceed ten thousand  dollars
 in the aggregate.
   (C)(I) not less than twenty-five dollars but not more than one hundred
 dollars  for  each fifty cigars or one pound of tobacco OR THREE HUNDRED
 MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS, or  fraction
 thereof,  in  excess  of  fifty  cigars or one pound of tobacco OR THREE
 HUNDRED MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS know-
 ingly in the possession or knowingly under the control  of  any  person,
 with  respect  to  which  the  tobacco products tax OR SELECTED NICOTINE
 PRODUCTS TAX has not been paid or assumed by a  distributor  or  tobacco
 products OR SELECTED NICOTINE PRODUCTS dealer; and
 S. 8080                            14

   (II) not less than fifty dollars but not more than two hundred dollars
 for  each  fifty  cigars or pound of tobacco OR THREE HUNDRED MILLIGRAMS
 WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS, or fraction thereof, in
 excess of two hundred fifty cigars or five pounds of tobacco OR  FIFTEEN
 HUNDRED MILLIGRAMS WORTH OF NICOTINE OF SELECTED NICOTINE PRODUCTS know-
 ingly  in  the  possession or knowingly under the control of any person,
 with respect to which the tobacco  products  tax  OR  SELECTED  NICOTINE
 PRODUCTS  TAX has not been paid or assumed by a distributor or a tobacco
 products OR SELECTED NICOTINE PRODUCTS dealer; provided,  however,  that
 any such penalty imposed under this clause shall not exceed twenty thou-
 sand dollars in the aggregate.
   (c) In addition to any other penalties that may be imposed by law, the
 commissioner  may  impose  a  civil  penalty not to exceed five thousand
 dollars against any tobacco product manufacturer  OR  SELECTED  NICOTINE
 PRODUCT  MANUFACTURER or cigarette tax agent who violates the provisions
 of section four hundred eighty-b of  this  article,  including  but  not
 limited  to the filing of a false certification, and may seek to suspend
 or cancel any license, registration or appointment which has been issued
 to such person pursuant to this chapter.
   (d) In addition to any other penalties that may be imposed by law, the
 commissioner may impose a civil penalty  not  to  exceed  five  thousand
 dollars  against  any  tobacco  product  OR  SELECTED  NICOTINE  PRODUCT
 manufacturer or distributor who violates the provisions of section  four
 hundred  eighty-c  of  this  article,  including  but not limited to the
 filing of a false certification, and may seek to suspend or  cancel  any
 license, registration or appointment that has been issued to the tobacco
 product  OR  SELECTED NICOTINE PRODUCT manufacturer or distributor under
 this chapter.
   2. (a) The possession within this state  of  more  than  four  hundred
 cigarettes  in unstamped or unlawfully stamped packages or more than two
 hundred fifty cigars, or more than five pounds  of  tobacco  other  than
 roll-your-own  tobacco,  or more than thirty-six ounces of roll-your-own
 tobacco, OR MORE THAN FIFTEEN HUNDRED MILLIGRAMS WORTH  OF  NICOTINE  OF
 SELECTED NICOTINE PRODUCTS by any person other than an agent or distrib-
 utor,  as the case may be, at any one time shall be presumptive evidence
 that such cigarettes or tobacco products OR SELECTED  NICOTINE  PRODUCTS
 are subject to tax as provided by this article.
   (b) Nothing in this section shall apply to common or contract carriers
 or [warehousemen] WAREHOUSE WORKERS while engaged in lawfully transport-
 ing  or  storing  tobacco  products  OR  SELECTED  NICOTINE  PRODUCTS or
 unstamped packages of cigarettes as merchandise, nor to any employee  of
 such  carrier or [warehouseman] WAREHOUSE WORKER acting within the scope
 of [his] THEIR employment, nor to public officers or  employees  in  the
 performance  of their official duties requiring possession or control of
 tobacco products OR SELECTED NICOTINE PRODUCTS or  unstamped  or  unlaw-
 fully  stamped  packages  of  cigarettes,  nor  to  temporary incidental
 possession by employees  or  agents  of  persons  lawfully  entitled  to
 possession, nor to persons whose possession is for the purpose of aiding
 police officers in performing their duties.
   § 12. This act shall take effect immediately.