Page 1 of 2 12 LastLast
Results 1 to 15 of 25

Thread: Tobacco suppliers to ignore new tax law

  1. #1
    Tony Fracasso - Admin
    Join Date
    May 2003
    Location
    Buffalo, New York, United States
    Posts
    64,948

    Tobacco suppliers to ignore new tax law

    The Full Story in the Buffalo News

    Tobacco suppliers to ignore new tax law
    By TOM PRECIOUS
    News Albany Bureau
    3/1/2006

    ALBANY - Cigarette wholesalers who supply Seneca Nation of Indians and other tribal stores with tobacco products are expected to ignore a state law, which takes effect today, banning tax-free cigarette sales to non-Indians.
    With the state Department of Taxation and Finance saying it will not enforce the law, signed last year by Gov. George E. Pataki, wholesalers say the flow of tax-free cigarettes will continue.

    "We're not breaking any laws because we're going by what the governor says," said Frank Attea, president of Attea Milhelm & Bros., a Buffalo firm believed to be one of the largest tobacco suppliers to Senecas, who sell cigarettes at smoke shops and over the Internet.

    But the office of State Attorney General Eliot L. Spitzer warned Tuesday that the law - no matter whether the tax department enforces it - is on the books and that cigarette wholesalers who continue to supply Indian tribes with tax-free cigarettes could face legal troubles.

    "Tax stamping agents who violate the law may be subject to criminal sanctions brought by local district attorneys," Darren Dopp, a Spitzer spokesman, said of wholesalers who are licensed by the state to affix tax stamps on cigarette packs. "The law is now in effect, and these tax stamping agents have to carefully consider their actions."

    The Full Story in the Buffalo News

  2. #2
    Tony Fracasso - Admin
    Join Date
    May 2003
    Location
    Buffalo, New York, United States
    Posts
    64,948
    With the state Department of Taxation and Finance saying it will not enforce the law, signed last year by Gov. George E. Pataki, wholesalers say the flow of tax-free cigarettes will continue.

    So does the Department of Taxation get fired and thrown in Jail for not doing thier job?

    If the indians tell Albany to go screw themselves why can't our elected officials do the same with unfunded state mandates.

    YOU KNOW WHY? BECAUSE THEY DON'T HAVE BALLS.

    I went to a free buffalo county forum and asked the question "Why not just tell Albany no to the unfunded state mandates". Have the legislature/county exec stand as one and say no.

    You know what I got for an answer? From Kevin and Greg Olma basically.

    "We can't, they'll throw us in jail." What a lame ass answer.

    Thank gawd we didn't have leaders like this in the 1700's. We'd still be under Englands rule.

  3. #3
    moonshine
    Guest
    "We can't, they'll throw us in jail." What a lame ass answer.
    I think Olma followed up that comment by saying that Weinstein should be in jail right now.

  4. #4
    Member dtwarren's Avatar
    Join Date
    Jul 2003
    Location
    West Seneca, New York, United States
    Posts
    4,636
    Open letter to Deputy Inspector General of the NYS Department of Taxation and Finance:

    Marianne Harris
    Deputy Inspector General
    NYS Department of Taxation and Finance
    Building 9 - Room 481
    W.A. Harriman Campus
    Albany, New York 12227

    Re: Enforcement of Tax Laws on Indian land relative to non-members.

    Dear Mrs. Harris:

    The Commissioner of Taxation and Finance recently testified before the State Legislature regarding budgetary matters. In his testimony Mr. Eristoff told a legislative panel the agency would not collect the taxes on March 1 as required, largely because the administration wants lawmakers to consider its idea to delay implementation by one year. This is in clear violation of the Commissioner’s Constitutional duties, statutory duties, and his oath of office.

    Article XVI of the New York State Constitution prohibits the surrendering or contracting away the State’s power to tax.

    Tax Law § 171(First) provides “The commissioner of taxation and finance shall. . . Make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of its powers and the performance of its duties under this chapter, including regulations which shall advise the public of (i) the various methods by which the department communicates tax policy and interpretations to taxpayers, tax practitioners, personnel of the department and the general public and (ii) the legal force and effect, precedential value and binding nature of each such method of communication.”

    Tax Law § 284-e (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on motor fuel from non-members while providing a tax exemption to enrolled members of Indian nations and tribes sales occurring on Indian land.

    Tax Law § 471-e (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on Cigarettes and tobacco products from non-members while providing a tax exemption to enrolled members of Indian nations and tribes sales occurring on Indian land.

    Tax Law § 1112 (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on goods and services from non-members while providing a tax exemption to enrolled members of Indian nations and tribes for sales occurring on Indian land. There is a provision in Article 29 requiring the commissioner to collect taxes imposed by cities and counties on transactions on Indian land.

    Commissioner Eristoff took an oath of office as required by Public Officers Law § 10. In taking that oath he swore to uphold the laws of this state and faithfully execute the duties of his office.

    By refusing to carry out the duties set forth above established and enacted into law by our State Legislature the Commissioner, who is a member of the executive branch, is usurping the role and authority of our legislative branch by determining policy rather than implementing the policy that the legislature has chosen. This is a serious violation of the principles of separation of powers and the Commissioner’s duties and oath of office.

    I respectfully request that you initiate an investigation to determine if this serious breach of constitutional and statutory duty is a result of any criminal activity such as bribery, official misconduct or obstruction of governmental administration.

    Sincerely,



    Daniel T. Warren


    CC: New York State Office of the Inspector General
    New York State Attorney General’s Office
    Hon. William Stachowski
    Hon. Mark Schroeder
    Hon. Paul A. Tokasz
    Hon. Dale Volker
    Hon. Sheldon Silver
    Hon. Joseph Bruno
    “We in America do not have government by the majority. We have government by the majority who participate.” ― Thomas Jefferson

  5. #5
    Unregistered Cgoodsp466's Avatar
    Join Date
    Feb 2004
    Posts
    8,239
    Originally posted by WNYresident
    So does the Department of Taxation get fired and thrown in Jail for not doing thier job?

    If the indians tell Albany to go screw themselves why can't our elected officials do the same with unfunded state mandates.

    YOU KNOW WHY? BECAUSE THEY DON'T HAVE BALLS.

    I went to a free buffalo county forum and asked the question "Why not just tell Albany no to the unfunded state mandates". Have the legislature/county exec stand as one and say no.

    You know what I got for an answer? From Kevin and Greg Olma basically.

    "We can't, they'll throw us in jail." What a lame ass answer.

    Thank gawd we didn't have leaders like this in the 1700's. We'd still be under Englands rule.
    Very well said Bravo

  6. #6
    Unregistered Cgoodsp466's Avatar
    Join Date
    Feb 2004
    Posts
    8,239
    Originally posted by dtwarren
    Open letter to Deputy Inspector General of the NYS Department of Taxation and Finance:

    Marianne Harris
    Deputy Inspector General
    NYS Department of Taxation and Finance
    Building 9 - Room 481
    W.A. Harriman Campus
    Albany, New York 12227

    Re: Enforcement of Tax Laws on Indian land relative to non-members.

    Dear Mrs. Harris:

    The Commissioner of Taxation and Finance recently testified before the State Legislature regarding budgetary matters. In his testimony Mr. Eristoff told a legislative panel the agency would not collect the taxes on March 1 as required, largely because the administration wants lawmakers to consider its idea to delay implementation by one year. This is in clear violation of the Commissioner’s Constitutional duties, statutory duties, and his oath of office.

    Article XVI of the New York State Constitution prohibits the surrendering or contracting away the State’s power to tax.

    Tax Law § 171(First) provides “The commissioner of taxation and finance shall. . . Make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of its powers and the performance of its duties under this chapter, including regulations which shall advise the public of (i) the various methods by which the department communicates tax policy and interpretations to taxpayers, tax practitioners, personnel of the department and the general public and (ii) the legal force and effect, precedential value and binding nature of each such method of communication.”

    Tax Law § 284-e (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on motor fuel from non-members while providing a tax exemption to enrolled members of Indian nations and tribes sales occurring on Indian land.

    Tax Law § 471-e (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on Cigarettes and tobacco products from non-members while providing a tax exemption to enrolled members of Indian nations and tribes sales occurring on Indian land.

    Tax Law § 1112 (effective March 1, 2006) requires the Tax Commissioner to implement a specified system in order to collect taxes on goods and services from non-members while providing a tax exemption to enrolled members of Indian nations and tribes for sales occurring on Indian land. There is a provision in Article 29 requiring the commissioner to collect taxes imposed by cities and counties on transactions on Indian land.

    Commissioner Eristoff took an oath of office as required by Public Officers Law § 10. In taking that oath he swore to uphold the laws of this state and faithfully execute the duties of his office.

    By refusing to carry out the duties set forth above established and enacted into law by our State Legislature the Commissioner, who is a member of the executive branch, is usurping the role and authority of our legislative branch by determining policy rather than implementing the policy that the legislature has chosen. This is a serious violation of the principles of separation of powers and the Commissioner’s duties and oath of office.

    I respectfully request that you initiate an investigation to determine if this serious breach of constitutional and statutory duty is a result of any criminal activity such as bribery, official misconduct or obstruction of governmental administration.

    Sincerely,



    Daniel T. Warren


    CC: New York State Office of the Inspector General
    New York State Attorney General’s Office
    Hon. William Stachowski
    Hon. Mark Schroeder
    Hon. Paul A. Tokasz
    Hon. Dale Volker
    Hon. Sheldon Silver
    Hon. Joseph Bruno

    I just love you guys.The American Indian has been screwed over for 300 years.Now they find away to make money and the Ones who do the screwin cry like babys. NY State sucks. I am for the Native Americans.

  7. #7
    Member tronix75's Avatar
    Join Date
    May 2005
    Location
    Cheektowaga
    Posts
    531
    Quote Originally Posted by Cgoodsp466
    I just love you guys.The American Indian has been screwed over for 300 years.Now they find away to make money and the Ones who do the screwin cry like babys. NY State sucks. I am for the Native Americans.
    I agree! I hope the Indians tell NYS to go screw themselves.

    D.T., your playing right into the politico's greedy little hands. They're like crack addicts, they'll try to tax anything that moves to get their fix.
    When the socialist bastards in Albany come after you, will you write them a letter thanking them for the bill like a good little taxpayer?

    We don't need more taxes, we need smaller government!

  8. #8
    Member dtwarren's Avatar
    Join Date
    Jul 2003
    Location
    West Seneca, New York, United States
    Posts
    4,636
    It does not matter if you agree or not with the law in this instance. The executive branch simply cannot determine for itself which laws to enforce and which ones not to enforce. The executive branch enforces and implements the law and the legislative branch establishes policy by creating laws. If you allow the executive branch to disregard this law you give it license to do it in other areas that you may agree with. If you disagree with a law you can take action to get it changed, but you simply cannot disregard it.

    We are a country of laws not of men, as Supreme Court Justice Felix Frankfurter once said "If one man can be allowed to determine for himself what is law, every man can. That means first chaos, then tyranny. Legal process is an essential part of the democratic process."

    I think it is you, by countenancing this behavior, that is falling into their hands by turning our form of government into a monarchy/dictatorship rather than a democracy.
    “We in America do not have government by the majority. We have government by the majority who participate.” ― Thomas Jefferson

  9. #9
    Member tronix75's Avatar
    Join Date
    May 2005
    Location
    Cheektowaga
    Posts
    531
    Quote Originally Posted by dtwarren
    It does not matter if you agree or not with the law in this instance. The executive branch simply cannot determine for itself which laws to enforce and which ones not to enforce. The executive branch enforces and implements the law and the legislative branch establishes policy by creating laws. If you allow the executive branch to disregard this law you give it license to do it in other areas that you may agree with. If you disagree with a law you can take action to get it changed, but you simply cannot disregard it.
    To take your position is too believe that all laws passed by the legislature are just.
    It’s pretty far from the truth and to force anyone to obey unjust laws and grovel at the feet of the state is tyranny. That’s an old American ideal that most people seem to have forgotten, which is why we are oppressed with massive government expenditures and books filled with ridiculous unjust laws.
    It was the same during the early history of the U.S., a period called the Whiskey Rebellion. The federal government with the prodding of large whiskey distillers passed a excise tax on whiskey. The small western distillers refused to pay the tax as they saw it as an unjust law that benefited the large distillers who wished to hurt their more vulnerable small competitors.
    The Indians are outspoken about not collecting taxes on sovereign land because it violates treaty, which is a law. It’s the state that is violating the law in the first place.
    I don’t care who is speaking out about disregarding the law, the tobacco distributors, the Indians or the governor. The governor seems to only be principled on this matter while he’s in office, which is why he wants to delay the enforcement of the law until he’s gone and won’t have to face the repercussions. There are other forces involved that pick their friends and enemies poorly, the convenient store organization for one, who lobby for the collection of taxes by the Indians. For them the sales tax acts like a protective tariff against a foreign competitor. Who is their real enemy, the Indians or the State and their oppressive taxation?


    Quote Originally Posted by dtwarren
    We are a country of laws not of men, as Supreme Court Justice Felix Frankfurter once said "If one man can be allowed to determine for himself what is law, every man can. That means first chaos, then tyranny. Legal process is an essential part of the democratic process."
    Justice Felix Frankfurter was a friend of FDR and appointed to the Supreme Court by FDR. If he really meant what that quote said, why didn’t he rule the New Deal as unconstitutional? It’s men that pass laws that benefit one person or group at the expense of another that create tyranny. It was the purpose of the constitution to protect the rights and liberty of every man from such injustice.
    It is quite clear that we are no longer a nation of law, but are now a nation of men, where the democratic process is now mob rule, the rule of powerful special interests who use the process to deny the rights of the individual at their whim and to steal their earning to benefit themselves.

    Quote Originally Posted by dtwarren
    I think it is you, by countenancing this behavior, that is falling into their hands by turning our form of government into a monarchy/dictatorship rather than a democracy.
    Quite the opposite, it is our unprincipled new aristocracy, our Presidents, our Senators, our Governors, our Legislators that are turning our government into a dictatorship.
    It is they who prop up their political power by representing special interests and passing unjust laws that benefit them at the expense of the rest of their constituents or any other seemingly convenient, defenseless victim.

    The 19th Century economist, Frederic Bastiat, an outspoken opponent of Socialism, Communism and other unjust political and economic systems that wrote the best analysis of how to tell if a law was just or if it was a means of legal plunder.

    “See whether the law takes from some persons that which belongs to them, to give to others what does not belong to them. See whether the law performs, for the profit of one citizen, and, to the injury of others, an act which this citizen cannot perform without committing a crime. Abolish this law without delay; it is not merely an iniquity—it is a fertile source of iniquities, for it invites reprisals; and if you do not take care, the exceptional case will extend, multiply, and become systematic.”

    THE LAW by Bastiat

  10. #10
    Member dtwarren's Avatar
    Join Date
    Jul 2003
    Location
    West Seneca, New York, United States
    Posts
    4,636
    I never said all laws are are just. I said the executive branch cannot pick and chose which laws to enforce and which laws not to enforce. The executive branch can only promulgate rules to further the implementation of the law as it exists; they have no authority to create a rule out of harmony with the statute ( Matter of Jones v. Berman, 37 N.Y.2d 42, 57, 371 N.Y.S.2d 422, 332 N.E.2d 303). They also may not, under the guise of administering the statute ascribe a different or unreasonable meaning to its terms (Matter of Rosenbluth v. Finkelstein, 300 N.Y. 402, 91 N.E.2d 581). An Executive cannot by regulatory fiat directly or indirectly countermand a statute enacted by the Legislature (Servomation Corp. v. State Tax Commn, 51 N.Y.2d 608, 612, 435 N.Y.S.2d 686, 416 N.E.2d 1022). As Judge Pound held: "Laws are made by the lawmaking power, and not by administrative officers acting solely on their own ideas of sound public policy, however excellent such ideas may be" (Matter of Picone v. Commissioner of Licenses of City of New York, 241 N.Y. 157, 162, 149 N.E. 336).

    If you, as an individual, believe a law is unjust there are many ways for you to challenge or change it. If your position is that it is unjust from a policy point of view you may seek redress through the legislative body that enacted it. If you think it is is unjust from a constitutional point of view you can seek redress through the courts (either as a plaintiff in a suit for declaratory and/or injunctive relief or as a defendant in a criminal or civil action commenced by the sovereign).
    “We in America do not have government by the majority. We have government by the majority who participate.” ― Thomas Jefferson

  11. #11
    Member dtwarren's Avatar
    Join Date
    Jul 2003
    Location
    West Seneca, New York, United States
    Posts
    4,636
    Interesting article on the State Budget:
    http://www.timesunion.com/AspStories...sdate=3/9/2006

    "The Assembly will also insist the governor enforce tax law on Native American retailers. Pataki wants to postpone enforcement of tax laws on products, particularly cigarettes, sold at Indian stores to non-Indians.

    Senate Republicans, who are also preparing budget bills for passage next week, are likely to oppose the postponement, too."

    Also, from what I hear the supply of unstamped (untaxed) cigarettes is dwindling. This whole thing may blow up in Pataki's face because the only way to get them tax free (for use by enrolled Indians) is to present a coupon which Tax & Finance is not issuing because they are breaking the law.
    “We in America do not have government by the majority. We have government by the majority who participate.” ― Thomas Jefferson

  12. #12
    Member speaker's Avatar
    Join Date
    Dec 2004
    Location
    Buffalo
    Posts
    5,801
    tronix--what exactly are you saying, here?

    tronix sez:
    Justice Felix Frankfurter was a friend of FDR and appointed to the Supreme Court by FDR. If he really meant what that quote said, why didn’t he rule the New Deal as unconstitutional? It’s men that

  13. #13
    Unregistered
    Join Date
    Sep 2005
    Posts
    6,886
    Does anyone know where Indian brand cigarettes, like Smokin Joes brand, are made?

    And dt, If these brands are made and sold on the reservation, would they also be subject to NYS taxes as the state would not be able to tax the wholesaler?

  14. #14
    Member dtwarren's Avatar
    Join Date
    Jul 2003
    Location
    West Seneca, New York, United States
    Posts
    4,636
    Quote Originally Posted by RaginTaxpayer
    Does anyone know where Indian brand cigarettes, like Smokin Joes brand, are made?

    And dt, If these brands are made and sold on the reservation, would they also be subject to NYS taxes as the state would not be able to tax the wholesaler?

    It is not technically the wholesalers that are being taxed. They are pre-paying the tax the consumer is liable for and collecting that tax from the consumer. Depending on the amount of unstamped (untaxed) cigarettes in one's possession (s)he are guily of a crime ranging from a misdemeanor to a felony. This is governed by Tax Law 1814 which provides as follows:

    Cigarette and tobacco products tax.--(a) Attempt to evade or
    defeat tax.--(1) Any person who willfully attempts in any manner to
    evade or defeat any tax imposed by article twenty of this chapter or the
    payment thereof shall, in addition to other penalties provided by law,
    be guilty of a misdemeanor.
    (2) Any person who willfully attempts in any manner to evade or defeat
    the taxes imposed by article twenty of this chapter or payment thereof
    on (i) ten thousand cigarettes or more (ii) twenty-two thousand cigars
    or more, or (iii) four hundred forty pounds of tobacco or more or has
    previously been convicted two or more times of a violation of paragraph
    one of this subdivision shall be guilty of a class E felony.
    (b) Willful failure to file a return or report, or pay tax.--Any
    person required under article twenty of this chapter to pay or make a
    return or report, who willfully fails to pay such tax or make such
    return or report, at the time or times so required, shall be guilty of a
    misdemeanor.
    (c) Fraudulent returns, reports, statements or other documents.--(1)
    Any person who willfully makes and subscribes any return, report,
    statement or other document which is required to be filed with or
    furnished to the commissioner of taxation and finance or to any person,
    pursuant to article twenty of this chapter, which he does not believe to
    be true and correct as to every material matter shall be guilty of a
    misdemeanor.
    (2) Any person who willfully delivers or discloses to the commissioner
    of taxation and finance or to any person, pursuant to article twenty of
    this chapter, any list, return, report, account, statement or other
    document known by him to be fraudulent or to be false as to any material
    matter shall be guilty of a misdemeanor.
    (3) For purposes of this section, the omission by any person of any
    material matter with intent to deceive shall constitute the delivery or
    disclosure of a document known by him to be fraudulent or to be false as
    to any material matter.
    (d) Any person, other than an agent licensed by the commissioner, who
    possesses or transports for the purpose of sale any unstamped or
    unlawfully stamped packages of cigarettes subject to tax imposed by
    section four hundred seventy-one of this chapter, or who sells or offers
    for sale unstamped or unlawfully stamped packages of cigarettes in
    violation of the provisions of article twenty of this chapter shall be
    guilty of a misdemeanor. Any person who violates the provisions of this
    subdivision after having previously been convicted of a violation of
    this subdivision within the preceding five years shall be guilty of a
    class E felony.
    (e) (1) Any person, other than an agent licensed by the commissioner,
    who willfully possesses or transports for the purpose of sale ten
    thousand or more cigarettes subject to the tax imposed by section four
    hundred seventy-one of this chapter in any unstamped or unlawfully
    stamped packages or who willfully sells or offers for sale ten thousand
    or more cigarettes in any unstamped or unlawfully stamped packages in
    violation of article twenty of this chapter shall be guilty of a class E
    felony.
    (2) Any person, other than an agent licensed by the commissioner, who
    willfully possesses or transports for the purpose of sale thirty
    thousand or more cigarettes subject to the tax imposed by section four
    hundred seventy-one of this chapter in any unstamped or unlawfully
    stamped packages or who willfully sells or offers for sale thirty
    thousand or more cigarettes in any unstamped or unlawfully stamped
    packages in violation of article twenty of this chapter shall be guilty
    of a class D felony.

    (f) For the purposes of this section, the possession or transportation
    within this state by any person, other than an agent, at any one time of
    five thousand or more cigarettes in unstamped or unlawfully stamped
    packages shall be presumptive evidence that such cigarettes are
    possessed or transported for the purpose of sale and are subject to the
    tax imposed by section four hundred seventy-one of this chapter. With
    respect to such possession or transportation any provisions of article
    twenty of this chapter providing for a time period during which a use
    tax imposed by such article may be paid on unstamped cigarettes or
    unlawfully or improperly stamped cigarettes or during which such
    cigarettes may be returned to an agent shall not apply. The possession
    within this state of more than four hundred cigarettes in unstamped or
    unlawfully stamped packages by any person other than an agent at any one
    time shall be presumptive evidence that such cigarettes are subject to
    tax as provided by article twenty of this chapter.
    (g) Nothing in this section shall apply to common or contract carriers
    or warehousemen while engaged in lawfully transporting or storing
    unstamped packages of cigarettes as merchandise, or lawfully
    transporting or storing tobacco products, nor to any employee of such
    carrier or warehouseman acting within the scope of his employment, nor
    to public officers or employees in the performance of their official
    duties requiring possession or control of unstamped or unlawfully
    stamped packages of cigarettes or possession or control of tobacco
    products, nor to temporary incidental possession by employees or agents
    of persons lawfully entitled to possession, nor to persons whose
    possession is for the purpose of aiding police officers in performing
    their duties.
    (h) Any willful act or omission, other than those described in
    subdivision (a), (b), (c), (d), (e), (f), (g), (i) or (j) of this
    section, by any person which constitutes a violation of any provision of
    article twenty of this chapter shall constitute a misdemeanor.
    (i) Any person who falsely or fraudulently makes, alters or
    counterfeits any stamp prescribed by the tax commission under the
    provisions of article twenty of this chapter, or causes or procures to
    be falsely or fraudulently made, altered or counterfeited any such
    stamp, or knowingly and willfully utters, purchases, passes or tenders
    as true any such false, altered or counterfeited stamp, or knowingly and
    willfully possesses any cigarettes in packages bearing any such false,
    altered or counterfeited stamp, and any person who knowingly and
    willfully makes, causes to be made, purchases or receives any device for
    forging or counterfeiting any stamp, prescribed by the tax commission
    under the provisions of article twenty of this chapter, or who knowingly
    and willfully possesses any such device, shall be guilty of a class E
    felony. For the purposes of this subdivision, the words "stamp
    prescribed by the tax commission" shall include a stamp, impression or
    imprint made by a metering machine, the design of which has been
    approved by such commission.
    (j) (1) Any dealer, other than a distributor appointed by the
    commissioner of taxation and finance under article twenty of this
    chapter, who shall knowingly transport or have in his custody,
    possession or under his control more than ten pounds of tobacco or more
    than five hundred cigars upon which the taxes imposed by article twenty
    of this chapter have not been assumed or paid by a distributor appointed
    by the commissioner of taxation and finance under article twenty of this
    chapter, or other person treated as a distributor pursuant to section
    four hundred seventy-one-d of this chapter, shall be guilty of a
    misdemeanor punishable by a fine of not more than five thousand dollars
    or by a term of imprisonment not to exceed thirty days.

    (2) Any person, other than a dealer or a distributor appointed by the
    commissioner of taxation and finance under article twenty of this
    chapter, who shall knowingly transport or have in his custody,
    possession or under his control more than fifteen pounds of tobacco or
    more than seven hundred fifty cigars upon which the taxes imposed by
    article twenty of this chapter have not been assumed or paid by a
    distributor appointed by the commissioner of taxation and finance under
    article twenty of this chapter, or other person treated as a distributor
    pursuant to section four hundred seventy-one-d of this chapter shall be
    guilty of a misdemeanor punishable by a fine of not more than five
    thousand dollars or by a term of imprisonment not to exceed thirty days.
    (3) Any person, other than a distributor appointed by the commissioner
    of taxation and finance under article twenty of this chapter, who shall
    knowingly transport or have in his custody, possession or under his
    control twenty-five hundred or more cigars or fifty or more pounds of
    tobacco upon which the taxes imposed by article twenty of this chapter
    have not been assumed or paid by a distributor appointed by the
    commissioner of taxation and finance under article twenty of this
    chapter, or other person treated as a distributor pursuant to section
    four hundred seventy-one-d of this chapter shall be guilty of a
    misdemeanor. Provided further, that any person who has twice been
    convicted under this subdivision shall be guilty of a class E felony for
    any subsequent violation of this section, regardless of the amount of
    tobacco products involved in such violation.
    (4) For purposes of this subdivision, such person shall knowingly
    transport or have in his custody, possession or under his control
    tobacco or cigars on which such taxes have not been assumed or paid by a
    distributor appointed by the commissioner of taxation and finance where
    such person has knowledge of the requirement of the tax on tobacco
    products and, where to his knowledge, such taxes have not been assumed
    or paid on such tobacco products by a distributor appointed by the
    commissioner of taxation and finance.
    (k) Any person who falsely or fraudulently makes, alters or
    counterfeits a registration certificate or sticker required under the
    provisions of section four hundred eighty-a of this chapter, or causes
    or procures to be falsely or fraudulently made, altered or counterfeited
    any such registration certificate or sticker, or knowingly and willfully
    utters, purchases, passes or tenders as true any such false, altered or
    counterfeited registration certificate or sticker, and any person who
    knowingly and willfully makes, causes to be made, purchases or receives
    any device for forging or counterfeiting any registration certificate or
    sticker required under the provisions of such section, or who knowingly
    and willfully possesses any such device, shall be guilty of a class B
    misdemeanor.
    “We in America do not have government by the majority. We have government by the majority who participate.” ― Thomas Jefferson

  15. #15
    Unregistered
    Join Date
    Sep 2005
    Posts
    6,886
    Quote Originally Posted by dtwarren
    It is not technically the wholesalers that are being taxed. They are pre-paying the tax the consumer is liable for and collecting that tax from the consumer. Depending on the amount of unstamped (untaxed) cigarettes in one's possession (s)he are guily of a crime ranging from a misdemeanor to a felony.
    Sorry dt .. perhaps I should have worded my question differently.

    I understand the state plans to collect their taxes by forcing the wholesalers to pre-pay the taxes due then the wholesalers will pass this onto the consumer.

    My question is if the Indian brand cigarettes, IE: Smokin Joes, are made on the Tuscarora Reservation (?), and sold on the Tuscarora Reservation, how does NYS plan to collect their tax when there is no need for a wholesale supplier?

Page 1 of 2 12 LastLast

Thread Information

Users Browsing this Thread

There are currently 1 users browsing this thread. (0 members and 1 guests)

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •