§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and
shall be paid a tax on all tobacco products used in the state by any
person, except that no such tax shall be imposed (1) if the tax provided
in section four hundred seventy-one-b of this article is paid, or (2) on
the use of tobacco products which are exempt from the tax imposed by
said section, or (3) on the use of two hundred fifty cigars or less, or
five pounds or less of tobacco other than roll-your-own tobacco, or
thirty-six ounces or less of roll-your-own tobacco brought into the
state on, or in the possession of, any person.

(i) Such tax on tobacco products other than snuff and little cigars
shall be at the rate of seventy-five percent of the wholesale price.

(ii) Such tax on snuff shall be at the rate of two dollars per ounce
and a proportionate rate on any fractional parts of an ounce, provided
that cans or packages of snuff with a net weight of less than one ounce
shall be taxed at the equivalent rate of cans or packages weighing one
ounce. Such tax shall be computed based on the net weight as listed by
the manufacturer.

(iii) The tax on each little cigar shall be at the rate of twenty-six
and three-quarters cents and is intended to be imposed only once upon
the sale of any little cigar.

(b) 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 the 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.