New York Statutes

§ 480-C — Prohibition against the sale of certain tobacco products

New York § 480-C
JurisdictionNew York
Law TAXTax
Art. 20Tax On Cigarettes and Tobacco Products

This text of New York § 480-C (Prohibition against the sale of certain tobacco products) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 480-C (2026).

Text

§ 480-c. Prohibition against the sale of certain tobacco products. 1.\nEvery tobacco product manufacturer, as defined by section thirteen\nhundred ninety-nine-oo of the public health law, whose roll-your-own\ntobacco is sold for consumption in this state, must annually certify\nunder penalty of perjury that, as of the date of that certification, the\ntobacco product manufacturer:

(a)is a participating manufacturer as\ndefined in subdivision one of section thirteen hundred ninety-nine-pp of\nthe public health law; or (b) is in full compliance with subdivision two\nof section thirteen hundred ninety-nine-pp of the public health law. The\ncertification must be executed and delivered to the commissioner, the\nattorney general, and any distributor of roll-your-own tobacco of such\ntobacco p

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Bluebook (online)
New York § 480-C, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/480-C.