§ 471-d. Special provision as to imposition of taxes on certain
tobacco products. If a person shall receive any tobacco products, upon
which tobacco products this state was without power to impose the taxes
under this article, and such person shall thereafter possess such
tobacco products for sale or use any such tobacco products in such
manner and under such circumstances as may subject the same to the
taxing power of this state with respect to such possession for sale or
use, such person shall be liable for the tax imposed by section four
hundred seventy-one-b or four hundred seventy-one-c of this article, as
the case may be with respect to such sale or use, and shall make the
same reports and returns, pay the same taxes and be subject to all other
provisions of this article relating to distributors, except that such a
person shall not be subject to the provisions of sections four hundred
seventy-two and four hundred eighty of this article if such person does
not offer tobacco products for sale.