New York Consolidated Law|SECTION 474

                                                

  § 474. Records to be kept; examination. 1. Every person who shall
possess or transport any unstamped cigarettes upon the public highways,
roads or streets of the state, shall be required to have in his 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 upon the public highways, roads or streets of the state, shall
be required to have in his actual possession invoices or delivery
tickets for such tobacco products. 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
tobacco 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 such person is a dealer in
tobacco 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
transport more than fifty cigars or more than one pound of tobacco upon
the public highways, roads or streets of the state, shall be required to
have in his actual possession invoices or delivery tickets for such
tobacco products. 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 tobacco 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
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, 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 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 of taxation and finance. Each dealer shall procure and
retain invoices showing the number of packages and number of cigarettes
contained therein, in each shipment of cigarettes received by him, and
the items and quantity and wholesale price of each item in each shipment
of tobacco products received by him, 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 of taxation and
finance. The commissioner of taxation and finance by regulation may
provide that whenever cigarettes or tobacco 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 commissioner of taxation and finance 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 received, sold or delivered
within the state as may be required by the commissioner of taxation and
finance. The commissioner of taxation and finance is hereby authorized
to examine the books, papers, invoices and other records of any person
in possession, control or occupancy of any premises where cigarettes or
tobacco 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 taxable under
this article, as well as the stock of cigarettes or tobacco products in
any such premises 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 of taxation and finance or his duly
authorized representatives, the means, facilities and opportunity for
such examinations as are herein provided for and required.

5. Every accredited college, university or hospital that receives
research tobacco products as defined in subdivision twenty of section
four hundred seventy of this article shall, in good faith, file an
annual information return on or before the last day of January reporting
all research tobacco products received by such college, university or
hospital or its affiliated researcher within the preceding calendar
year. Such return shall be in the form and shall include such
information as the commissioner prescribes by regulation. Any person
required to file an information return by this subdivision who willfully
fails to timely file such return or willfully fails to provide any
material information required to be reported on such return may be
subject to a penalty of up to one thousand dollars.