§ 425. Special provision as to imposition of taxes on certain
alcoholic beverages. If a person shall receive any alcoholic beverages
from the distributor with respect thereto, under such circumstances so
as to preclude the collection of the taxes under this article, because
this state was without power to impose such taxes under this article
against such distributor by reason of the constitution or the law of the
United States enacted pursuant thereto or the constitution or laws of
this state, and such person shall thereafter sell or use any such
alcoholic beverages in such manner and under such circumstances as may
subject the same to the taxing power of this state with respect to any
sale or use thereof, such person shall be liable for the tax imposed by
section four hundred twenty-four with respect to such sale or use, and
shall make the same reports and returns, pay the same taxes and be
subject to the other applicable provisions of this article relating to
distributors, except that with respect to beers and wines such a person
shall not be subject to the provisions of sections four hundred
twenty-one and four hundred twenty-two of this article if such person
does not offer such alcoholic beverages for sale or use such alcoholic
beverages for any commercial purpose. Provided, further, that if the
taxing power of this state does not extend to the imposition of such
taxes on, and the requirement of payment of such taxes by, such person
selling or using such beverages, then such person shall be required to
collect such taxes from its purchaser on the sale of such beverages and
to pay over such taxes to the commissioner. In such event, the same
reports and returns relating to distributors, along with remittance,
shall be required by such person and all the other provisions of this
article relating to distributors shall apply. If such taxes are not so
collected, then such purchaser shall, along with such person, be liable
for such taxes.