# N.Y. TAX Law § 471-D: Special provision as to imposition of taxes on certain tobacco products

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-D

## Section

- **Citation:** N.Y. TAX Law § 471-D
- **Heading:** Special provision as to imposition of taxes on certain tobacco products
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act TAX / Article 20 / Section 471-D

## Text

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

## Nearby sections

- [N.Y. TAX Law § 470 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S470.md)
- [N.Y. TAX Law § 471 Imposition of cigarette tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471.md)
- [N.Y. TAX Law § 471-A Use tax on cigarettes](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-A.md)
- [N.Y. TAX Law § 471-B Imposition of tobacco products tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-B.md)
- [N.Y. TAX Law § 471-C Use tax on tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-C.md)
- [N.Y. TAX Law § 471-D Special provision as to imposition of taxes on certain tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-D.md)
- [N.Y. TAX Law § 471-E Taxes imposed on qualified reservations](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-E.md)
- [N.Y. TAX Law § 472 Preparation and sale of stamps; commissions; distributors](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S472.md)
- [N.Y. TAX Law § 473 Affixation and cancellation of stamps; presumption](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473.md)
- [N.Y. TAX Law § 473-A Returns and payment of tobacco products tax by distributors](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-A.md)
- [N.Y. TAX Law § 473-B Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S473-B.md)
- [N.Y. TAX Law § 474 Records to be kept; examination](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S474.md)
- [N.Y. TAX Law § 475 General powers of the tax commission](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S475.md)
- [N.Y. TAX Law § 476 Refunds; sales of stamps](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S476.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A20_S471-D. Check the current official text before relying on it. Not legal advice.