Assembly Bill A5327

2019-2020 Legislative Session

Relates to the repurchase of untaxed or seized cigarettes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2019-A5327 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1846, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A8350

2019-A5327 (ACTIVE) - Summary

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.

2019-A5327 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5327
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:

   Section  1. Subdivision (c) of section 1846 of the tax law, as amended
 by chapter 556 of the laws of 2011, is amended to read as follows:
   (c) [In the alternative, the tax commission may dispose of  any  ciga-
 rettes  seized  pursuant  to this section, except those that violate, or
 are suspected of violating, federal trademark laws or  import  laws,  by
 transferring  them to the department of corrections and community super-
 vision for sale to or use by inmates  in  such  institutions.]  NOTWITH-
 STANDING  THE  PROVISIONS  OF  SECTION  FOUR HUNDRED SEVENTY-SIX OF THIS
 CHAPTER AND IN ADDITION TO ANY OTHER PENALTY IMPOSED BY LAW, THE COMMIS-
 SIONER SHALL REQUIRE 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. THE
 COMMISSIONER SHALL BE  AUTHORIZED  TO  PROMULGATE  SUCH  REGULATIONS  TO
 IMPLEMENT THE REPURCHASE OF SUCH UNTAXED CIGARETTES AS MAY BE NECESSARY.
 ALL  FUNDS  OBTAINED  BY THE COMMISSIONER AS A RESULT OF SUCH REPURCHASE
 SHALL BE PAID TO THE GENERAL FUND.
   § 2. This act shall take effect on the one hundred eightieth day after
 it shall have become a law.  Effective immediately, the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be  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.
                                                            LBD09365-01-9

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.