Assembly Bill A7846

2023-2024 Legislative Session

Excludes cigarettes on hand prior to September 1, 2023 from tax increase where a cigarette tax stamp has been affixed as of the close of business on August 31, 2023.

download bill text pdf

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Current 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

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2023-A7846 (ACTIVE) - Details

See Senate Version of this Bill:
S7569
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd Part S §3, Chap 59 of 2023

2023-A7846 (ACTIVE) - Summary

Excludes cigarettes on hand prior to September 1, 2023 from the tax increase where a cigarette tax stamp has been affixed as of the close of business on August 31, 2023.

2023-A7846 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7846
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               July 7, 2023
                                ___________
 
 Introduced by M. of A. McDONALD -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to  amend part S of chapter 59 of the laws of 2023 amending the
   tax law relating to increasing the  rate  of  tax  on  cigarettes,  in
   relation  to  the  tax increase of certain cigarettes on hand prior to
   September 1, 2023

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  3  of  part S of chapter 59 of the laws of 2023,
 amending the tax law relating to increasing the rate  of  tax  on  ciga-
 rettes, is amended to read as follows:
   §  3.  Notwithstanding any other provision of law to the contrary, the
 tax due on cigarettes possessed in New York state as  of  the  close  of
 business  on August 31, 2023, by any person for sale solely attributable
 to the increase imposed by the amendments to section 471 of the tax law,
 as amended by section one of this act, shall be  paid  by  November  20,
 2023,  subject to such terms and conditions as the commissioner of taxa-
 tion and finance shall prescribe. PROVIDED  FURTHER  THAT  THE  INCREASE
 IMPOSED  BY  THE AMENDMENTS TO SECTION 471 OF THE TAX LAW, AS AMENDED BY
 SECTION ONE OF THIS ACT, SHALL NOT APPLY TO ANY CIGARETTES IN POSSESSION
 OF ANY PERSON AS OF THE CLOSE OF BUSINESS ON AUGUST 31, 2023 FOR WHICH A
 CIGARETTE TAX STAMP HAS BEEN AFFIXED.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11753-01-3

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