§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be
paid a tax on all cigarettes used in the state by any person, except
that no tax shall be imposed (1) if the tax provided in section four
hundred seventy-one of this article is paid, (2) on the use of
cigarettes which are exempt from the tax imposed by said section, or (3)
on the use of four hundred or less cigarettes, brought into the state
on, or in the possession of, any person. Such tax on cigarettes shall be
at the rate of five dollars and thirty-five cents for each twenty
cigarettes or fraction thereof, provided, however, that if a package of
cigarettes contains more than twenty cigarettes, the rate of tax on the
cigarettes in such package in excess of twenty shall be one dollar and
thirty-three and three-quarters cents for each five cigarettes or
fraction thereof. Within twenty-four hours after liability for the tax
accrues, each such person shall file with the commissioner a return in
such form as the commissioner may prescribe together with a remittance
of the tax shown to be due thereon. For purposes of this article, the
word "use" means the exercise of any right or power actual or
constructive and shall include but is not limited to the receipt,
storage or any keeping or retention for any length of time, but shall
not include possession for sale. All other provisions of this article if
not inconsistent shall apply to the administration and enforcement of
the tax imposed by this section in the same manner as if the language of
said provisions had been incorporated in full into this section.