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respect to liquor. Provided, further, that an abbreviated registration
in the [from] FORM of a permit, without a bond, may be instituted by the
commissioner for the purpose of authorizing the importation of up to
[three hundred sixty liters] NINETY-FIVE GALLONS of liquors per year
into this state by an individual for such individual's personal use and
consumption in this state.
§ 2. Paragraphs (e), (f) and the opening paragraph of paragraph (g) of
subdivision 1 of section 424 of the tax law, paragraph (e) as amended by
section 1 and the opening paragraph of paragraph (g) as amended by
section 2 of part J of chapter 59 of the laws of 2020 and paragraph (f)
as amended by chapter 508 of the laws of 1993, are amended to read as
follows:
(e) [Sixty-seven] TWO DOLLARS AND FIFTY-FOUR cents per [liter] GALLON
upon liquors containing not more than twenty-four per centum of alcohol
by volume except liquors containing not more than two per centum of
alcohol by volume, upon which the tax shall be [zero] FOUR CENTS PER
GALLON; and
(f) [One dollar and seventy] SIX DOLLARS AND FORTY-FOUR cents per
[liter] GALLON upon all other liquors; when sold or used within this
state, except when sold or used under such circumstances that this state
is without power to impose such tax or when sold to the United States
and except beers when sold to or by a voluntary unincorporated organiza-
tion of the armed forces of the United States operating a place for the
sale of goods pursuant to regulations promulgated by the appropriate
executive agency of the United States, to the extent provided in such
regulations, directives and policy statements of such an agency applica-
ble to such sales, and except when sold to professional foreign
consuls-general, consuls and vice-consuls who are nationals of the state
appointing them and who are assigned to foreign consulates in this
state, provided that American consular officers of equal rank who are
citizens of the United States and who exercise their official functions
at American consulates in such foreign country are granted reciprocal
exemptions; provided, however, that the commissioner may permit the sale
of alcohol without tax to a holder of any industrial alcohol permit,
alcohol permit or alcohol distributor's permit, issued by the state
liquor authority, and by the holder of an alcohol distributor's permit,
class A, issued by such authority to a holder of a distiller's license,
class B, or a winery license, issued by such authority and may also
permit the use of alcohol for any purpose other than the production of
alcoholic beverages by such holders without tax; provided also that the
commissioner may permit the sale of cider without tax by a holder of a
cider producer's license issued by the state liquor authority to a hold-
er of a cider producer's license or a cider wholesaler's license issued
by such authority.
For purposes of this chapter, it is presumed that liquors are
possessed for the purpose of sale in this state if the quantity of
liquors possessed in this state, imported or caused to be imported into
this state or produced, distilled, manufactured, compounded, mixed or
fermented in this state exceeds [ninety liters] TWENTY-FOUR GALLONS.
Such presumption may be rebutted by the introduction of substantial
evidence to the contrary. In any case where the quantity of alcoholic
beverages taxable pursuant to this article is a fractional part of one
[liter (or one] gallon [in the case of beers)] or an amount greater than
a whole multiple of [liters (or] gallons [in the case of beers)], the
amount of tax levied and imposed on such fractional part of one [liter
(or one] gallon [in the case of beers)], or fractional part of a [liter
S. 6206 3
(or gallon)] GALLON in excess of a whole multiple of [liters or] gallons
shall be such fractional part of the rate imposed by paragraphs (a)
through (f) OF THIS SUBDIVISION.
§ 3. Section 425-a of the tax law, as added by chapter 508 of the laws
of 1993, is amended to read as follows:
§ 425-a. Presumption of taxability. For the purpose of the proper
administration of the taxes imposed by this article and to prevent
evasion thereof, it shall be presumed with respect to this chapter that
all alcoholic beverages possessed or found in this state are subject to
the taxes imposed by this article until the contrary is established by
substantial evidence. Except with respect to a purchase at retail of
beers or wines and a purchase at retail of [ninety liters] TWENTY-FOUR
GALLONS or less of liquors, no person shall purchase alcoholic beverages
in this state unless the taxes imposed by this article with respect to
such beverages have been assumed by a distributor registered under this
article or paid by such distributor pursuant to and in accordance with
the manner provided herein and evidenced in accordance with the manner
provided herein. In the case of liquors, such taxes shall be assumed by
a distributor in accordance with the invoice required, and the certif-
ication of tax payment included therein, under section four hundred
twenty-seven of this article; in the case of other alcoholic beverages,
the taxes shall be assumed by such distributor pursuant to and in
accordance with the rules or regulations of the department.
§ 4. Section 426 of the tax law, as amended by chapter 891 of the laws
of 1986, is amended to read as follows:
§ 426. Records to be kept by brand owners, distributors, owners and
others. Every brand owner, distributor, owner or other person shall
keep a complete and accurate record of all purchases and sales or other
dispositions of alcoholic beverages, and a complete and accurate record
of the number of gallons of beers produced, manufactured, brewed or
fermented and [liters] GALLONS of all other alcoholic beverages
produced, distilled, manufactured, brewed, compounded, mixed or ferment-
ed. Such records shall be in such form and contain such other informa-
tion as the tax commission shall prescribe. Said commission, by rule or
regulation, also may require the delivery of statements to purchasers of
alcoholic beverages, and prescribe the matters to be contained therein.
Such records and statements, unless required by the tax commission to be
preserved for a longer period, shall be preserved for a period of one
year and shall be offered for inspection at any time upon oral or writ-
ten demand by the commissioner [of taxation and finance] or [his] THEIR
duly authorized agents, and every such distributor, brand owner, owner
or other person shall make such reports to the department [of taxation
and finance] as may be required by the tax commission. Nothing in this
section contained shall be construed to require the keeping of a record
of the purchase or disposition of alcoholic beverages by a consumer
thereof, except by a person who uses the same for commercial purposes,
or of the sale of alcoholic beverages at retail.
§ 5. Subdivision 1 and paragraph (i) of subdivision 2 of section 427
of the tax law, as added by chapter 508 of the laws of 1993, are amended
to read as follows:
1. Every sale of liquors, except a sale at retail of [ninety liters]
TWENTY-FOUR GALLONS or less, shall be evidenced by and recorded on an
individual, serially numbered invoice, and, with respect to each such
sale, the seller therein shall make and complete such invoice which
shall contain the information required by this section and give the same
to the purchaser at the time of delivery. The seller shall sign and date
S. 6206 4
the invoice required by this section and certify the entire content of
such invoice.
(i) the size (in [liters] GALLONS) and number of bottles of liquors
sold, and its description, by brand name and price; and
§ 6. Subdivision 2 of section 428 of the tax law, as added by chapter
508 of the laws of 1993, is amended to read as follows:
2. The operator of a motor vehicle, as such term is defined in subdi-
vision three of section two hundred eighty-two of this chapter, or any
other means of transport of liquors in which more than [ninety liters]
TWENTY-FOUR GALLONS of liquors is being transported in this state must
have in [his or her] THEIR possession a manifest, invoice or other docu-
ment which shows the name and address of the person from whom such
liquors were received and the date and place of receipt of such liquor
and the name and address of every person to whom such operator is to
make delivery of the same and the place of delivery, together with the
number of [liters] GALLONS to be delivered to each person, and, if such
liquor is being imported into the state in such motor vehicle or such
other means of transport, the name of the distributor importing or caus-
ing such liquors to be imported into the state and such other informa-
tion as the commissioner may require pursuant to rule or regulation.
Every operator of such motor vehicle or such other means of transport
shall at the request of a peace officer, acting pursuant to [his] THEIR
special duties, a police officer, any representative of the department
or any other person authorized by law to inquire into or investigate the
transportation of such liquors, produce such manifest, invoice or other
document for inspection. The person causing the operation of such motor
vehicle or such other means of transport shall be responsible to cause
the operator to keep in such operator's possession in such motor vehicle
or such other means of transport the manifest, invoice or other document
required by this section. The absence of the manifest, invoice or other
document required by this section shall give rise to a presumption that
the liquors being transported are being imported or caused to be
imported into this state for sale or use therein by other than a regis-
tered distributor. Moreover, the absence of (1) the place of delivery
of liquors on the manifest, invoice or other document with respect to
liquors being imported into the state shall give rise to a presumption
that such liquors are being imported into the state for sale or use in
the state and (2) the name of a registered distributor on the manifest,
invoice or other document with respect to liquors being imported into
the state shall give rise to a presumption that such liquors are being
so imported or caused to be imported into this state, for sale or use
therein, by other than a registered distributor. Such presumptions may
be rebutted by the introduction of substantial evidence to the contrary.
§ 7. Subdivisions 1 and 2 of section 429 of the tax law, subdivision 1
as amended by section 1 of part Q of chapter 59 of the laws of 2021 and
subdivision 2 as amended by chapter 433 of the laws of 1978, are amended
to read as follows:
1. Every distributor, noncommercial importer or other person shall, on
or before the twentieth day of each month, file with the department [of
taxation and finance] a return, on forms to be prescribed by the commis-
sioner and furnished by such department, stating separately the number
of gallons, or lesser quantity, of beers, [and the number of liters, or
lesser quantity, of] wines and liquors sold or used by such distributor,
noncommercial importer or other person in this state during the preced-
ing calendar month, except that the commissioner may, if [he or she
deems] THEY DEEM it necessary to facilitate the efficient reporting and
S. 6206 5
payment of the tax imposed by this article, require returns to be made
at such times and covering such periods as [he or she] THEY may deem
necessary. Such return shall contain such further information as the
commissioner shall require. The fact that the name of the distributor,
noncommercial importer or other person is signed to a filed return shall
be prima facie evidence for all purposes that the return was actually
signed by such distributor, noncommercial importer or other person.
2. Each such distributor, noncommercial importer or other person shall
pay to such department with the filing of such return, the tax imposed
by this article, on each gallon, or lesser quantity, of [beers and on
each liter, or lesser quantity of all other] ALL alcoholic beverages
sold or used by such distributor, noncommercial importer or other person
in this state, as so reported, during the period covered by such return,
except that, where a distributor has purchased alcoholic beverages prior
to the expiration of the period covered by the return, upon which the
taxes imposed by this article have been or are required to be paid by
another distributor, a credit shall be allowed for the amount of such
taxes.
§ 8. Paragraph (b) of subdivision 1 and subdivision 2 of section 445
of the tax law, as amended by chapter 433 of the laws of 1978, are
amended to read as follows:
(b) [Twenty-six and four-tenths] NINETY-NINE AND NINE-TENTHS cents per
[liter] GALLON on the liquors described in paragraph (f) of subdivision
one of section four hundred twenty-four OF THIS ARTICLE, when sold or
used in such city.
2. Every local law imposing taxes pursuant to the authority of subdi-
vision one shall also impose upon each person, other than a distributor
within the meaning of such local law, who, on the date the taxes imposed
pursuant to the authority of such subdivision become effective, owns and
possesses for the purposes of sale beer, or other alcoholic beverages
described in subdivision one OF THIS SECTION, a floor tax at the rates
applicable under subdivision one upon such beer OR OTHER ALCOHOLIC
BEVERAGES in excess of one hundred gallons [and upon such other alcohol-
ic beverages in excess of four hundred liters]. Such floor tax shall be
due and payable on the twentieth day of the month succeeding the month
in which the taxes become effective.
§ 9. Subdivisions (e), (f) and (g) of section 1813 of the tax law, as
amended by section 27 of subpart I of part V-1 of chapter 57 of the laws
of 2009, are amended to read as follows:
(e) Person not registered as a distributor. (1) Any person required to
be registered as a distributor pursuant to the provisions of article
eighteen of this chapter who, while not so registered, knowingly imports
or causes to be imported into the state, for sale or use therein, any
liquors or, who, except in accordance with clause (i) or (ii) of para-
graph (b) of subdivision four of section four hundred twenty of this
chapter, knowingly produces, distills, manufactures, compounds, mixes or
ferments in this state any such liquors for sale, or who, as a purchaser
of a warehouse receipt, knowingly causes liquors covered by such receipt
to be removed from a warehouse in this state, shall be guilty of a class
A misdemeanor. Provided, however, that any person who has twice been
convicted under this section within the preceding five years, shall be
guilty of a class E felony for any subsequent violation of this para-
graph.
(2) Any person who, while not registered as a distributor pursuant to
the provisions of article eighteen of this chapter, knowingly and inten-
tionally imports or causes to be imported into this state, for sale or
S. 6206 6
use therein, more than [three hundred sixty liters] NINETY-FIVE GALLONS
of liquors into this state in a one-year period or, except in accordance
with clause (i) or (ii) of paragraph (b) of subdivision four of section
four hundred twenty of this chapter, knowingly and intentionally produc-
es, distills, manufactures, compounds, mixes or ferments for sale more
than [three hundred sixty liters] NINETY-FIVE GALLONS of such liquors
within this state in a one-year period, or, as a purchaser of a ware-
house receipt, knowingly and intentionally causes more than [three
hundred sixty liters] NINETY-FIVE GALLONS of liquors in a one-year peri-
od to be removed from a warehouse in this state, shall be guilty of a
class E felony.
(3) For purposes of this subdivision, it shall be presumed that the
importation or the causing to be imported into this state or the
production, distillation, manufacture, compounding, mixing or fermenting
in this state of more than [ninety liters] TWENTY-FOUR GALLONS of such
liquors by any person in a one-year period is for purposes of sale. Such
presumption may be rebutted by the introduction of substantial evidence
to the contrary.
(f) Person not registered as a distributor for city purposes. (1) Any
person required to be registered as a distributor for city purposes
pursuant to the provisions of section four hundred forty-five of article
eighteen of this chapter who, while not so registered, knowingly imports
or causes to be imported into such city, for sale or use therein, any
liquors or, who, except in accordance with clause (i) or (ii) of para-
graph (b) of subdivision four of section four hundred twenty of this
chapter as incorporated into such section four hundred forty-five, know-
ingly produces, distills, manufactures, compounds, mixes or ferments in
such city any such liquors for sale, or who, as a purchaser of a ware-
house receipt, causes liquors covered by such receipt to be removed from
a warehouse in this state, shall be guilty of a class A misdemeanor.
Provided, however, that any person who has twice been convicted under
this section within the preceding five years shall be guilty of a class
E felony for any subsequent violation of this paragraph.
(2) Any person who, while not registered as a distributor for city
purposes pursuant to the provisions of section four hundred forty-five
of article eighteen of this chapter, knowingly and intentionally imports
or causes to be imported into such city, for sale or use therein, more
than [three hundred sixty liters] NINETY-FIVE GALLONS of liquors into
such city in a one-year period or, except in accordance with clause (i)
or (ii) of paragraph (b) of subdivision four of section four hundred
twenty of this chapter as incorporated into such section four hundred
forty-five, knowingly and intentionally produces, distills, manufac-
tures, compounds, mixes or ferments for sale more than [three hundred
sixty liters] NINETY-FIVE GALLONS of such liquors within such city in a
one-year period, or, as a purchaser of a warehouse receipt, knowingly
and intentionally causes more than [three hundred sixty liters] NINETY-
FIVE GALLONS of liquors in a one-year period to be removed from a ware-
house in this state, shall be guilty of a class E felony.
(3) For purposes of this subdivision, it shall be presumed that the
importation or the causing to be imported into such city or the
production, distillation, manufacture, compounding, mixing or fermenting
in such city of more than [ninety liters] TWENTY-FOUR GALLONS of liquors
by any person in a one-year period is for purposes of sale. Such
presumption may be rebutted by the introduction of substantial evidence
to the contrary.
S. 6206 7
(g) Any person, other than the distributor registered under article
eighteen of this chapter which imported or caused the liquors to be
imported into this state, who shall willfully and knowingly have in
[his] THEIR custody, possession or under [his] THEIR control liquors
with respect to which the taxes imposed by or pursuant to the authority
of article eighteen of this chapter have not been assumed or paid by a
distributor registered as such under such article, shall be guilty of a
class B misdemeanor; if such person shall willfully and knowingly have
more than [ninety liters] TWENTY-FOUR GALLONS of such liquors in [his]
THEIR custody or possession or under [his] THEIR control, such person
shall be guilty of a class A misdemeanor; or if such person shall know-
ingly and intentionally have more than [three hundred sixty liters]
NINETY-FIVE GALLONS of such liquors in [his] THEIR custody or possession
or under [his] THEIR control, such person shall be guilty of a class E
felony. For purposes of this subdivision, such person shall willfully
and knowingly have in [his] THEIR custody, possession or under [his]
THEIR control any liquors with respect to which such taxes have not been
assumed or paid by a distributor registered as such where such person
has knowledge of the requirement of such taxes and where, to [his] THEIR
knowledge, such taxes have not been assumed or paid by a registered
distributor with respect to such liquors.
§ 10. Subdivisions (a), (k) and (l) of section 1845 of the tax law, as
added by chapter 508 of the laws of 1993, are amended to read as
follows:
(a) Temporary seizure. Whenever a police officer designated in section
1.20 of the criminal procedure law or a peace officer designated in
subdivision four of section 2.10 of such law, acting pursuant to [his]
THEIR special duties, shall discover more than [ninety liters] TWENTY-
FOUR GALLONS of liquors which are being imported for sale or use in the
state, where the person importing or causing such liquors to be imported
is not registered as a distributor under section four hundred twenty-one
of this chapter, such police officer or peace officer is hereby author-
ized to seize and take possession of such liquors, and to seize and take
possession of the vehicle or other means of transportation used to
transport such liquors.
(k) An additional ground for seizure and forfeiture under this section
shall be where such police officer or peace officer shall discover more
than [ninety liters] TWENTY-FOUR GALLONS of liquors in this state, with
respect to which the taxes imposed by or pursuant to article eighteen of
this chapter have not been paid or assumed by a person registered as a
distributor pursuant to such article, which are in the course of
distribution in this state or which are being sold in this state. All
the foregoing subdivisions of this section shall apply to the seizure
and forfeiture of liquors referred to in this subdivision and the vehi-
cle transporting the same as if such foregoing subdivisions specifically
referred to such grounds and as if such grounds set forth in this subdi-
vision were set forth as grounds for seizure in subdivision (a) hereof.
Provided that in the forfeiture action with respect to the liquors or
vehicle referred to in this subdivision, the department shall be
required to show that such liquors were found within the state and that
they were in the course of distribution in this state or were being sold
in this state.
(l) This section shall also apply to a forfeiture action with respect
to the importation of more than [ninety liters] TWENTY-FOUR GALLONS of
liquors into a city imposing a tax pursuant to the authority of section
four hundred forty-five of this chapter by a person not registered as a
S. 6206 8
distributor for purposes of such tax or, in addition, with respect to
the distribution or sale of untaxed liquors in such city.
§ 11. This act shall take effect on the one hundred eightieth day
after it shall have become a law.
