Bill Text: NY S06285 | 2017-2018 | 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 (Republican 1-0)

Status: (Engrossed - Dead) 2018-06-20 - referred to ways and means [S06285 Detail]

Download: New_York-2017-S06285-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6285
                               2017-2018 Regular Sessions
                    IN SENATE
                                      May 11, 2017
                                       ___________
        Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        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; provided, however, that effective immediate-
    19  ly, the addition, amendment and/or repeal of any rule or  regulation  by
    20  the  commissioner  of  taxation  and  finance that are necessary for the
    21  implementation of this act on its effective date are  authorized  to  be
    22  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.
                                                                   LBD11722-01-7