Bill Text: NY A05327 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to the repurchase of untaxed or seized cigarettes; requires 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A05327 Detail]

Download: New_York-2019-A05327-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5327
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    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:
     1    Section  1. Subdivision (c) of section 1846 of the tax law, as amended
     2  by chapter 556 of the laws of 2011, is amended to read as follows:
     3    (c) [In the alternative, the tax commission may dispose of  any  ciga-
     4  rettes  seized  pursuant  to this section, except those that violate, or
     5  are suspected of violating, federal trademark laws or  import  laws,  by
     6  transferring  them to the department of corrections and community super-
     7  vision for sale to or use by inmates  in  such  institutions.]  Notwith-
     8  standing  the  provisions  of  section  four hundred seventy-six of this
     9  chapter and in addition to any other penalty imposed by law, the commis-
    10  sioner shall require the manufacturer of untaxed or seized cigarettes to
    11  repurchase such cigarettes and pay to the commissioner an  amount  equal
    12  to  the  cost  of  such cigarettes as sold to a wholesaler or agent. The
    13  commissioner shall be  authorized  to  promulgate  such  regulations  to
    14  implement the repurchase of such untaxed cigarettes as may be necessary.
    15  All  funds  obtained  by the commissioner as a result of such repurchase
    16  shall be paid to the general fund.
    17    § 2. This act shall take effect on the one hundred eightieth day after
    18  it shall have become a law.  Effective immediately, the addition, amend-
    19  ment and/or repeal of any rule or regulation necessary for the implemen-
    20  tation of this act on its effective date are authorized to be  made  and
    21  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