New York § 471-D - 471-DSpecial provision as to imposition of taxes on certain tobacco products
Full text of New York New York Consolidated Laws § 471-D — 471-DSpecial provision as to imposition of taxes on certain tobacco products, with citation guidance and answers to common questions.
§ 471-D. 471-DSpecial provision as to imposition of taxes on certain tobacco products
§ 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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 471-D
What does New York Consolidated Laws § 471-D cover?
Section 471-D ("471-DSpecial provision as to imposition of taxes on certain tobacco products") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 471-D?
A common citation format is "New York Consolidated Laws § 471-D" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 471-D apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.