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° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2A+J ÿÿ0_level3Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2>+J ÿÿ0_level4Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2;+J ÿÿ0_level5Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó28+J ÿÿ0_level6Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó25+J ÿÿ0_level7Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó22+J ÿÿ0_level8Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2/+J ÿÿ0_level9Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2GJ ÿÿ0_levsl1Ó ¨ý ÓÓ X ÓÓ/%4 4Œ ä <”ìDœôL¤/ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2DJ ÿÿ0_levsl2Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2AJ ÿÿ0_levsl3Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2>J ÿÿ0_levsl4Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2;J ÿÿ0_levsl5Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó28J ÿÿ0_levsl6Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó25J ÿÿ0_levsl7Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó22J ÿÿ0_levsl8Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2/J ÿÿ0_levsl9Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  Ô€Ó  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2GJ ÿÿ0_levnl1Ó ¨ý ÓÓ X ÓÓ/%4 4Œ ä <”ìDœôL¤/ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2DJ ÿÿ0_levnl2Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2AJ ÿÿ0_levnl3Ó ¨ý ÓÓ  ÓÓ)ä ä <”ìDœôL¤)ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2>J ÿÿ0_levnl4Ó ¨ý ÓÓ ` ÓÓ&<<”ìDœôL¤&ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2;J ÿÿ0_levnl5Ó ¨ý ÓÓ ¸ ÓÓ#””ìDœôL¤#ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó28J ÿÿ0_levnl6Ó ¨ý ÓÓ  ÓÓ ììDœôL¤ ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó25J ÿÿ0_levnl7Ó ¨ý ÓÓ h ÓÓDDœôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó22J ÿÿ0_levnl8Ó ¨ý ÓÓ À ÓÓœœôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2/J ÿÿ0_levnl9Ó ¨ý ÓÓ  ÓÓ ôôL¤ÓÔ2ÔÔ3  ÔÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ói)- ù-04ñGIOU[cksy???????????1.a.i.(1)(a)(i)1)a))i)8òM9;EOYcmwregs 1. 1. 1. 1. 1. 1. 1. 1.+ 1.3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)-i)(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à(3¯$¨¨Ý ƒ!ÝÝ  Ý Ñ ° Ñ(uHš Z‹6Times New Roman Regular(3¯$§§Ý ƒ!ÝÝ  Ý(3¯$££Ý ƒ!ÝÝ  Ýndml‘ I&mage <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKK)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó óLevel 1Level 2Level 3Level 4Level 5&c$"ð"ðà0 àÝ ƒ!ÝÝ  ÝÔ_ÔÒX°ÒÒX°ÒÓÓÑ  ÑÓ  ÓÑ€(ÑÑ8€2ÂÂ2XXdìdÈ8ÑÑ  ÑÑ€1OYÑà@ìì"ìàSTATE€OF€NEW€YORKˆÐ ° Ðà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ Ðà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171,€and€section€475€(not€subdivided)€ofÐ  ` Ðthe€Tax€Law,€and€Chapter€1€of€the€Laws€of€2002,€the€Commissioner€of€Taxation€and€Finance,€at€an€open€meetingÐ è 8  Ðheld€on€even€date€with€the€signing€of€this€rule,€hereby€makes€and€adopts€as€an€emergency€measure€and€proposes€toÐ À  Ðmake€and€adopt€as€a€permanent€rule€the€following€amendments€to€the€Cigarette€Tax€Regulations€and€the€CigaretteÐ ˜è  ÐMarketing€Standards€Regulations,€as€published€in€Article€1€and€Article€2,€respectively,€of€Ô_ÔSubchapterÔ_Ô€I€of€ChapterÐ pÀ ÐI€of€Title€20€of€the€Official€Compilation€of€Codes,€Rules€and€Regulations€of€the€State€of€New€York.Ð H˜ Ðà ° àSection€1.€€Subdivision€(a)€of€section€70.1€of€such€regulations€is€amended€to€read€as€follows:Ð  p Ðà ° à(a)€Except€as€otherwise€provided€in€this€Ô_ÔSubchapterÔ_Ô€or€the€Tax€Law,€all€cigarettes:Ð øH Ðà ° à(1)€possessed€in€New€York€State€by€any€person€for€sale;€orÐ Ð  Ðà ° à(2)€used€in€New€York€State€by€any€person,€are€subject€to€the€cigarette€tax€imposed€pursuant€to€article€20€ofÐ ¨ø Ðsuch€law.€€The€cigarette€tax€is€imposed€at€the€rate€of€[55ðð]€òò75óó€cents€for€each€10€cigarettes€or€fraction€thereof.€Ð €Ð ÐProvided,€however,€if€a€package€of€cigarettes€contains€more€than€20€cigarettes,€the€rate€of€tax€on€those€cigarettesÐ X ¨ Ðin€excess€of€20€is€[27ðð]€òò37ððóó€cents€for€each€five€cigarettes€or€fraction€thereof.€€Accordingly,€a€package€of€20Ð 0"€  Ðcigarettes€is€subject€to€a€tax€of€[$1.11]€òò$1.50óó,€while€a€package€of€25€cigarettes€is€subject€to€a€tax€of€[$1.38ðð]Ð $X" Ðòò$1.87ððóó.Ð à%0!$ Ðà ° àSection€2.€€Paragraph€(2)€of€subdivision€(a)€of€section€74.1€of€such€regulations€is€amended€to€read€as€follows:Ð ¸'#& Ðà ° à(2)€The€tax€on€the€possession€of€cigarettes€for€sale€is€imposed€at€the€rate€of€òòóó[55ðð]€òò75óó€cents€for€each€10Ð )à$( Ðcigarettes€or€fraction€thereof.€€If€a€package€of€cigarettes€contains€more€than€20€cigarettes,€the€rate€of€tax€on€thoseÐ h+¸&* Ðcigarettes€in€excess€of€20€is€òòóó[27ðð]€òò37ððóó€cents€for€each€five€cigarettes€or€fraction€thereof.Ð @-(, ÐÔ_Ôà ° àSection€3.€€Subparagraph€(i)€of€paragraph€(2)€of€subdivision€(b)€of€section€74.2€of€such€regulations€isÐ d Ðamended€to€read€as€follows:Ð <Ø Ðà ° à(i)€The€department€will€furnish€State€of€New€York€cigarette€stamps€in€[55ðð€cent,€$1.11€and€$1.38ðð]€òò75€cent,Ð  ° Ð$1.50,€and€$1.87ððóó€denominations€or€the€equivalent€thereof.€€In€addition,€joint€stamps€of€a€distinctive€color€andÐ ì ˆ Ðdesign€will€be€furnished€in€[$1.19]€òò$1.58óó€([$1.11]€òò$1.50óó€State€tax€plus€8€cents€city€tax€per€package€of€20€cigarettes)Ð Ä ` Ðand€[$1.48ðð]€òò$1.97ððóó€([$1.38ðð]€òò$1.87ððóó€State€tax€plus€10€cents€city€tax€per€package€of€25€cigarettes)€denominations,Ð œ8  Ðor€the€equivalent€thereof,€for€use€on€packages€of€cigarettes€to€be€sold€in€the€City€of€New€York.€€Such€stamps€willÐ t  Ðbe€of€an€adhesive€and/or€heat€transfer€nature.Ð Lè  Ðà ° àSection€4.€€The€introductory€paragraph€of€paragraph€(1)€of€subdivision€(b)€of€section€74.3€of€such€regulationsÐ $À Ðis€amended€to€read€as€follows:Ð ü˜ Ðà ° à(1)€As€compensation€for€an€agentððs€services€and€expenses€in€affixing€stamps€showing€payment€of€tax€in€theÐ Ôp Ðamount€of€[55ðð]€òò75óó€cents€for€each€10€cigarettes,€or€fraction€thereof,€plus€for€packages€in€excess€of€20€cigarettes,Ð ¬H Ð[27ðð]€òò37ððóó€cents€for€each€additional€five€cigarettes€or€fraction€thereof,€each€agent€is€allowed€commissions€computedÐ „  Ðon€the€par€value€thereof.€In€the€case€of€stamps€representing€payment€of€State€tax€only,€and€in€the€case€of€joint€stampsÐ \ø Ðshowing€payment€of€both€State€tax€and€New€York€City€tax,€the€"par€value"€for€purposes€of€this€paragraph€shall€beÐ 4 Ð Ðdeemed€to€mean€the€face€value€of€such€stamps€representing€payment€of€State€cigarette€tax€only€at€the€rate€imposedÐ  "¨ Ðby€law.€The€rates€of€such€commissions€during€the€period€of€time€in€which€the€city€tax€is€imposed€at€the€basic€rateÐ ä#€  Ðof€2€cents€for€each€10€cigarettes€or€fraction€thereof€are€as€follows:Ð ¼%X" Ðà ° àSection€5.€€The€introductory€paragraph€of€paragraph€(2)€of€subdivision€(b)€of€section€74.3€of€such€regulationsÐ ”'0!$ Ðis€amended€to€read€as€follows:à  àà h àÐ l)#& Ðà ° à(2)€Notwithstanding€any€provisions€of€paragraph€(1)€of€this€subdivision€to€the€contrary,€as€compensation€forÐ D+à$( Ðan€agentððs€services€and€expenses€in€affixing€stamps€showing€payment€of€tax€in€the€amount€of€[55ðð]€òò75óó€cents€forÐ -¸&* Ðeach€10€cigarettes,€or€fraction€thereof,€plus€for€packages€in€excess€of€20€cigarettes,€[27ðð]€òò37ððóó€cents€for€Ô_ÔeachÐ d Ðadditional€five€cigarettes€or€fraction€thereof,€each€agent€is€allowed€commissions€computed€on€the€par€value€thereof.Ð <Ø ÐIn€the€case€of€stamps€representing€payment€of€State€tax€only,€and€in€the€case€of€joint€stamps€showing€payment€ofÐ  ° Ðboth€State€tax€and€New€York€City€tax,€the€"par€value"€for€purposes€of€this€paragraph€shall€be€deemed€to€mean€theÐ ì ˆ Ðface€value€of€such€stamps€representing€payment€of€State€cigarette€tax€only€at€the€rate€imposed€by€law.€The€rates€ofÐ Ä ` Ðsuch€commissions€during€the€period€of€time€in€which€the€city€tax€is€imposed€at€the€basic€rate€of€4€cents€for€each€10Ð œ8  Ðcigarettes€or€fraction€thereof€are€as€follows:Ð t  Ðà ° àSection€6.€€Paragraph€(1)€of€subdivision€(b)€of€section€74.5€of€such€regulations€is€amended€to€read€as€follows:Ð Lè  Ðà ° à(1)€The€tax€on€cigarettes€used€in€the€State€is€imposed€at€the€rate€of€[55ðð]€òò75óó€cents€for€each€10€cigarettes€orÐ $À Ðfraction€thereof.€€If€a€package€of€cigarettes€contains€more€than€20€cigarettes,€the€rate€of€tax€on€those€cigarettes€inÐ ü˜ Ðexcess€of€20€is€[27ðð]€òò37ððóó€cents€for€each€five€cigarettes€or€fraction€thereof.Ð Ôp Ðà ° àSection€7.€€Section€79.2€of€such€regulations€is€amended€to€read€as€follows:Ð ¬H Ðà ° àSection€79.2€€Additional€cigarette€tax€on€inventory.€€(Tax€Law,€Sections€471€and€475).Ð „  Ðà ° à(a)€Effective€[March€1,€2000]€òòApril€3,€2002óó,€by€enactment€of€chapter€Ô_Ô1Ô_ÔÔ_ÔÔ_Ô€of€the€Laws€of€[1999]€òò2002óó,€sectionÐ \ø Ð471€of€article€20€of€the€Tax€Law€increased€the€tax€on€cigarettes€possessed€in€New€York€State€by€any€person€for€saleÐ 4 Ð Ðfrom€[28]€òò55ððóó€cents€to€[55ðð]€òò75óó€cents€for€each€10€cigarettes€or€fraction€thereof.€€Provided,€however,€if€a€packageÐ  "¨ Ðof€cigarettes€contains€more€than€20€cigarettes,€the€rate€of€tax€on€those€cigarettes€in€excess€of€20€increased€from€[òò14óó]Ð ä#€  Ðòò27ððóó€cents€to€[27ðð]€òò37ððóó€cents€for€each€five€cigarettes€or€fraction€thereof.Ð ¼%X" Ðà ° à(b)€Every€dealer€of€cigarettes,€including€agents€licensed€to€purchase€and€affix€stamps,€shall€take€a€physicalÐ ”'0!$ Ðinventory€of€all€cigarettes€possessed€in€this€State€as€of€the€close€of€business€on€[February€29,€2000]€òòApril€2,€2002óó.€Ð l)#& ÐIn€addition,€every€dealer€who€is€a€licensed€agent€shall€take€a€physical€inventory€of€all€unaffixed€cigarette€tax€stampsÐ D+à$( Ðpossessed€as€of€the€close€of€business€on€such€date.€€Because€it€may€be€impossible€to€take€a€physical€inventory€ofÐ -¸&* Ðcigarettes€in€all€vending€machines€that€are€on€location€throughout€the€State,€a€dealer€may€take€as€many€physicalÐ d Ðinventories€of€the€contents€of€such€machines€as€is€possible€with€available€personnel.€€For€those€machines€that€cannotÐ <Ø Ðbe€physically€inventoried€on€[February€29,€2000]€òòApril€2,€2002óó,€cigarettes€may€be€accounted€for€at€one-half€of€theÐ  ° Ðnormal€fill€capacities€of€such€machines,€as€reflected€in€the€individual€inventory€records€maintained€for€suchÐ ì ˆ Ðmachines.Ð Ä ` Ðà ° à(c)"Returns€and€payments."€(1)(Ô_ÔiÔ_Ô)€On€or€before€[May€22,€2000]€òòJune€20,€2002óó,€every€such€dealer€shall€fileÐ œ8  Ða€return€with€the€Department€of€Taxation€and€Finance,€on€a€form€prescribed€by€the€department€for€such€purpose,Ð t  Ðshowing€the€quantity€of€all€cigarettes€and€unaffixed€stamps€possessed€as€of€the€[February€29òòthóó]€òòApril€2,€2002,óóÐ Lè  Ðinventory.€€Such€return€must€reflect€the€entire€wholesale€and/or€retail€inventories€of€the€dealer€within€the€State,€asÐ $À Ðrequired€by€the€department,€regardless€of€the€number€of€business€locations€of€the€dealer.€€Except€as€provided€inÐ ü˜ Ðsubparagraph€(ii)€of€this€paragraph,€every€dealer€shall€pay,€with€the€filing€of€such€return,€an€additional€tax€for€allÐ Ôp Ðcigarettes€in€such€inventory€which€are€contained€in€packages€bearing€stamps€evidencing€tax€payment€at€the€ratesÐ ¬H Ðin€effect€prior€to€[March€1,€2000]€òòApril€3,€2002óó,€and€for€all€unaffixed€cigarette€tax€stamps€in€such€inventoryÐ „  Ðevidencing€tax€payment€at€such€rates.€€The€additional€tax€shall€be€paid€at€the€rate€of€[27ðð]€òò19ððóó€cents€for€each€10Ð \ø Ðcigarettes€or€fraction€thereof€([55]€òò39óó€cents€per€package€of€20€cigarettes)€unless€cigarettes€are€contained€in€packagesÐ 4 Ð Ðof€more€than€20,€in€which€case€the€additional€tax€for€those€cigarettes€in€excess€of€20€shall€be€at€the€rate€of€[13ðð]Ð  "¨ Ðòò9ððóó€cents€for€each€five€cigarettes€or€fraction€thereof€([68ðð]€òò48ððóó€cents€per€package€of€25€cigarettes).€€Such€tax€shallÐ ä#€  Ðbe€paid€regardless€of€whether€the€affixed€or€unaffixed€stamps€show€payment€of€the€New€York€State€tax€or€both€theÐ ¼%X" ÐNew€York€State€and€City€of€New€York€taxes.Ð ”'0!$ Ðà ° àii)€Notwithstanding€any€other€provision€of€this€Title€to€the€contrary,€a€dealer€who€has€an€additional€cigaretteÐ l)#& Ðtax€liability€on€inventory€may€elect€to€pay€such€tax€in€two€installments.€€The€first€installment€is€due€with€the€filingÐ D+à$( Ðof€the€return€on€or€before€[May€22,€2000]€òòJune€20,€2002óó,€and€shall€not€be€less€than€25€percent€of€the€entire€additionalÐ -¸&* Ðcigarette€tax€due.€€Provided,€however,€in€no€event€shall€such€installment€be€less€than€$200€òòóóor€the€entire€additionalÐ d Ðcigarette€tax€due,€if€less€than€$200.€€Thus€a€dealer€having€an€additional€cigarette€tax€liability€on€inventory€of€$100Ð <Ø Ðwould€be€liable€for€the€full€payment€on€[May€22,€2000]€òòJune€20,€2002óó;€a€dealer€having€such€a€liability€of€$440€wouldÐ  ° Ðbe€liable€for€a€first€installment€of€at€least€$200;€and€a€dealer€having€such€a€liability€of€$10,000€would€be€liable€forÐ ì ˆ Ða€first€installment€of€at€least€$2,500€($10,000€x€25€percent).€€The€second€and€final€installment€must€be€paid€to€theÐ Ä ` Ðdepartment€on€or€before€[September€20,€2000]€òòOctober€21,€2002óó,€and€must€be€accompanied€by€a€final€paymentÐ œ8  Ðdocument€prescribed€by€the€department€for€this€purpose.€€òò(Statutorily,€the€second€installment€is€due€on€October€20,Ð t  Ð2002,€which€is€a€Sunday.€€Section€2399.3€of€the€Procedural€Regulations€contained€in€Chapter€IX€of€Title€20€Ô_ÔNYCRRÔ_ÔÐ Lè  Ðprovides€that€a€filing€will€be€considered€timely€if€performed€on€the€next€succeeding€day€that€is€not€a€Saturday,Ð $À ÐSunday,€or€legal€holiday,€i.e.€October€21,€2002.)óó€Ô_ÔÔ_Ô€Where€the€department€has€cause€to€believe€that€the€finalÐ ü˜ Ðinstallment€of€the€additional€cigarette€tax€on€inventory€may€be€jeopardized€by€delay,€the€department€may€requireÐ Ôp Ðsuch€payment€at€any€time€prior€to€[September€20,€2000]€òòOctober€21,€2002óó.€€(See€subdivision€(e)€of€this€section€forÐ ¬H Ðsanctions€concerning€untimely€installments.)Ð „  Ðà ° à(2)€The€additional€cigarette€tax€on€inventory€and€any€applicable€installment€should€be€paid€by€check€orÐ \ø Ðmoney€order,€payable€to€[the€Commissioner€of€Taxation€and€Finance]€òòÔ_ÔNYSÔ_Ô€Cigarette€Taxóó.Ð 4 Ð Ðà ° à(d)(1)€Failure€to€file€a€return€on€cigarette€and€cigarette€tax€stamp€inventory€or€to€pay€the€additional€tax€dueÐ  "¨ Ðthereon,€or€failure€to€comply€with€any€provision€of€this€section€may€result€in€civil€or€criminal€sanctions,€or€both.Ð ä#€  Ðà ° à(2)€In€the€case€of€any€dealer€who€elects€to€pay€the€additional€cigarette€tax€liability€in€installments,€asÐ ¼%X" Ðdescribed€in€subdivision€(c)€of€this€section,€if€the€required€first€installment€is€not€properly€paid€on€or€before€[MayÐ ”'0!$ Ð22,€2000]€òòJune€20,€2002óó,€the€entire€amount€of€additional€tax€shall€be€due€and€owing,€and€any€civil€penalty€andÐ l)#& Ðinterest€imposed€pursuant€to€section€481€of€the€Tax€Law€and€Part€78€of€this€Title€will€accrue€from€such€date€on€theÐ D+à$( Ðentire€tax€liability€that€remains€unpaid.€€Where€the€required€first€installment€is€timely€paid€but€any€portion€of€theÐ -¸&* Ðsecond€and€final€installment€is€paid€after€[September€20,€2000]€òòOctober€20,€2002óó,€any€civil€penalty€and€interest€soÐ d Ðimposed€will€accrue€from€such€date€on€the€unpaid€balance.Ð <Ø Ðà ° àSection€8.€€Paragraph€(4)€of€subdivision€(a)€of€section€80.2€of€such€regulations€is€amended€to€read€as€follows:Ð  ° Ðà ° à(4)€[Illustration.]€òò"Illustration."óó€€This€illustration€is€fundamental€to€this€Article€and€will€be€referred€toÐ ì ˆ Ðthroughout€in€further€explanation€of€the€cigarette€marketing€standards.€€For€illustration€purposes€only,€the€basic€costÐ Ä ` Ðof€cigarettes€is€assumed€to€be€[$30.00]€òò$40.00óó€per€carton,€computed€as€follows:Ð œ8  ÐInvoice€cost€(per€carton),€less€all€trade€discounts€except€discounts€for€cash........................€[$18.10]à€Z#Z#J€%àòò$24.20óóˆÐ t  ÐNew€York€State€cigarette€tax................................................................................................€€€[11.10]à€¾#¾#K€%àòò15.00óóˆÐ Lè  ÐNew€York€City€cigarette€tax.................................................................................................à€ä#ä#K€%à+€.80ˆÐ $À ÐBasic€cost€of€cigarettes.........................................................................................................€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ ü˜ Ðà ° àSection€9.€€Paragraph€(2)€of€subdivision€(e)€of€section€82.2€of€such€regulations€is€amended€to€read€as€follows:Ð Ôp ÐÔ_Ôà ° à(2)(i)€Agent's€sales€to€other€agents€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€NewÐ ¬H ÐYork€State€to€any€other€agent€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€or,€using€the€example€in€sectionÐ „  Ð80.2,€[$30.00]€òò$40.00óó€per€carton.Ð \ø Ðà ° à(ii)€Agent's€sales€to€CMSA€wholesale€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actualÐ 4 Ð Ðcost€of€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€any€CMSA€wholesaleÐ  "¨ Ðdealer€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€ðEð€percent€of€such€basic€cost€plus€1€cent€perÐ ä#€  Ðpackage€of€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€than€20Ð ¼%X" Ðcigarettes,€2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€ofÐ ”'0!$ Ðdoing€business€by€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$30.47]€òò$40.55óó€perÐ l)#& Ðcarton€computed€as€follows:Ð D+à$( ÐBasic€cost€of€cigarettes.........................................................................................................€€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ -¸&* ÐPresumed€cost€of€doing€businessÐ d Ðà ° àPercentage€mark-up€(.875%€of€[$30.00]€òò$40.00óó).....................................................€[+€.2625]à€ä#ä#K€%àòò+€.35óóˆÐ <Ø Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ  ° ÐCost€of€the€agent€for€sales€to€CMSA€wholesale€dealers€[(rounded€to€next€higher€cent)].....€€[$30.47]à€Z#Z#J€%àòò$40.55óóˆÐ ì ˆ Ðà ° à(iii)€Agent's€sales€to€chain€stores€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€YorkÐ Ä ` ÐState€to€a€chain€store€having€15€or€more€retail€outlets,€excluding€vending€machine€operators,€where€such€cigarettesÐ œ8  Ðare€delivered€to€a€central€warehouse€owned€and€operated€by€such€chain€store€and€which€are€then€delivered€by€theÐ t  Ðchain€store€to€its€retail€outlets,€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€or,€using€the€example€inÐ Lè  Ðsection€80.2,€[$30.00]€òò$40.00óó€per€carton.€€In€the€case€of€other€chain€stores€and€in€the€absence€of€substantiating€aÐ $À Ðlesser€actual€cost€of€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€such€aÐ ü˜ Ðchain€store€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€1ðð€percent€of€such€basic€cost€plus€1€centÐ Ôp Ðper€package€of€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€thanÐ ¬H Ð20€cigarettes,€2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€ofÐ „  Ðdoing€business€by€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$30.65]€òò$40.80óó€perÐ \ø Ðcarton€computed€as€follows:Ð 4 Ð ÐBasic€cost€of€cigarettes..........................................................................................................€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ  "¨ ÐPresumed€cost€of€doing€businessÐ ä#€  Ðà ° àPercentage€mark-up€(1.5%€of€[$30.00]€òò$40.00óó)........................................................€€€€[+€.45]à€ä#ä#K€%àòò+€.60óóˆÐ ¼%X" Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton..........................à€ä#ä#K€%à+€.20ˆÐ ”'0!$ ÐCost€of€the€agent€for€sales€to€chain€stores€[rounded€to€next€higher€cent]..............................€[$30.65]à€Z#Z#J€%àòò$40.80óóˆÐ l)#& Ðà ° à(iv)€Agent's€sales€to€CMSA€retail€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actual€costÐ D+à$( Ðof€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€any€CMSA€retail€dealerÐ -¸&* ÐÑ1OYÑâ 1âÑ°°Ñâ 1âÑ  Ñat€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€3ðEð€percent€of€such€basic€cost€plus€1€cent€per€packageÐ d Ðof€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€than€20€cigarettes,Ð <Ø Ð2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€of€doing€businessÐ  ° Ðby€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$31.37]€òò$41.75óó€per€carton€computedÐ ì ˆ Ðas€follows:€Ð Ä ` ÐBasic€cost€of€cigarettes..........................................................................................................€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ œ8  ÐPresumed€cost€of€doing€businessÐ t  Ðà ° àPercentage€mark-up€(3.875%€of€[$30.00]€òò$40.00óó)...................................................[+€1.1625]à€€#€#J€%àòò+€1.55óóˆÐ Lè  Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ $À ÐCost€of€the€agent€for€sales€to€CMSA€retail€dealers€[(rounded€to€next€higher€cent)]............€€[$31.37]à€Z#Z#J€%àòò$41.75óóˆÐ ü˜ Ðà ° à(v)€Agent's€sales€to€consumers€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€YorkÐ Ôp ÐState€at€retail,€or€to€any€person€who€cannot€prove€its€status€as€other€than€a€consumer,€at€a€price€which€is€less€thanÐ ¬H Ðthe€cost€of€the€CMSA€retail€dealer€or,€using€the€example€in€section€80.2,€[$33.56]€òò$44.68óó€per€carton.€€See€sectionÐ „  Ð82.5€of€this€Part.Ð \ø Ðà ° àSection€10.€€Subdivision€(f)€of€section€82.3€of€such€regulations€is€amended€to€read€as€follows:Ð 4 Ð Ðà ° à(f)€"Illustrations".€€(1)€The€following€illustrations€exemplify€the€provisions€of€this€section€with€respect€toÐ  "¨ Ðpurchases€and€sales€of€cigarettes€by€CMSA€wholesale€dealers.€€Such€illustrations€are€a€continuance€of€sectionÐ ä#€  Ð82.2(e)(2)(ii)€of€this€Part€and€will€be€referred€to€throughout€this€Part€in€further€explanation€of€the€cigarette€marketingÐ ¼%X" Ðstandards.Ð ”'0!$ Ðà ° à(2)€Purchases€by€the€CMSA€wholesale€dealer€(illustrated).€€A€CMSA€wholesale€dealer€may€not€purchaseÐ l)#& Ðcigarettes€in€New€York€State€at€a€price€which€is€less€than€the€cost€of€the€agent€with€respect€to€sales€to€CMSAÐ D+à$( Ðwholesale€dealers€or,€using€the€cited€example€in€section€82.2,€[$30.47]€òò$40.55óó€per€carton.Ð -¸&* Ðà ° à(3)(i)€CMSA€wholesale€dealer's€sales€to€other€CMSA€wholesale€dealers€(illustrated).€€A€CMSA€wholesaleÐ d Ðdealer€may€not€sell€cigarettes€in€New€York€State€to€any€other€CMSA€wholesale€dealer€at€a€price€which€is€less€thanÐ <Ø Ðthe€cost€of€the€agent€with€respect€to€sales€to€CMSA€wholesale€dealers€or,€using€the€cited€example€in€section€82.2,Ð  ° Ð[$30.47]€òò$40.55óó€per€carton.Ð ì ˆ Ðà ° à(ii)€CMSA€wholesale€dealer's€sales€to€chain€stores€(illustrated).€€In€the€absence€of€substantiating€a€lesserÐ Ä ` Ðactual€cost€of€doing€business,€a€CMSA€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€to€any€chain€storeÐ œ8  Ðat€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€the€agent€with€respect€toÐ t  Ðsales€to€CMSA€wholesale€dealers€plus€ðDð€percent€of€the€basic€cost€(the€presumed€cost€of€doing€business€by€theÐ Lè  ÐCMSA€wholesale€dealer€with€respect€to€such€sales)€or,€using€the€cited€example€in€section€82.2,€[$30.65]€òò$40.80óó€perÐ $À Ðcarton.€€Such€amount€is€computed€as€follows:Ð ü˜ ÐBasic€cost€of€cigarettes..........................................................................................................€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ Ôp ÐAgent's€presumed€cost€of€doing€businessÐ ¬H Ðà ° àPercentage€mark-up€(.875%€of€[$30.00]€òò$40.00óó)......................................................[+€.2625]à€ä#ä#K€%àòò+€.35óóˆÐ „  Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton..........................à€ä#ä#K€%à+€.20ˆÐ \ø ÐWholesaler's€presumed€cost€of€doing€business€(.625%€of€[$30.00]€òò$40.00óó)........................€[+€.1875]à€ä#ä#K€%àòò+€.25óóˆÐ 4 Ð ÐCost€of€the€CMSA€wholesale€dealer€for€sales€to€chain€stores..............................................€€[$30.65]à€Z#Z#J€%àòò$40.80óóˆÐ  "¨ Ðà ° à(iii)€CMSA€wholesale€dealer's€sales€to€CMSA€retail€dealers€(illustrated).€€In€the€absence€of€substantiatingÐ ä#€  Ða€lesser€actual€cost€of€doing€business,€a€CMSA€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€to€anyÐ ¼%X" ÐCMSA€retail€dealer€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€theÐ ”'0!$ Ðagent€with€respect€to€sales€to€CMSA€wholesale€dealers€plus€3€percent€of€the€basic€cost€(the€presumed€cost€of€doingÐ l)#& Ðbusiness€by€the€CMSA€wholesale€dealer€with€respect€to€such€sales)€or,€using€the€cited€example€in€section€82.2,Ð D+à$( Ð[$31.37]€òò$41.75óó€per€carton.€€Such€amount€is€computed€as€Ô_Ôfollows:Ð -¸&* ÐBasic€cost€of€cigarettes..........................................................................................................€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ d ÐAgent's€presumed€cost€of€doing€businessÐ <Ø Ðà ° àPercentage€mark-up€(.875%€of€[$30.00]€òò$40.00óó)......................................................[+€.2625]à€ä#ä#K€%àòò+€.35óóˆÐ  ° Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ ì ˆ ÐWholesaler's€presumed€cost€of€doing€business€(3%€of€[$30.00]€òò$40.00óó).............................€€€€[+€.90]à€€#€#J€%àòò+€1.20óóˆÐ Ä ` ÐCost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€for€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealersÐ œ8  Ðà ° à[(rounded€to€next€higher€cent)].................................................................................€€[$31.37]à€Z#Z#J€%àòò$41.75óóˆÐ t  Ðà ° à(iv)€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€sales€to€consumers€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€wholesale€dealer€may€not€sellÐ Lè  Ðcigarettes€in€New€York€State€at€retail,€or€to€any€person€who€cannot€prove€its€status€as€other€than€a€consumer,€at€aÐ $À Ðprice€which€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€or,€using€the€cited€example€in€section€82.2,€[$33.56]Ð ü˜ Ðòò$44.68óó€per€carton.€€See€section€82.5€of€this€Part.Ð Ôp Ðà ° àSection€11.€€Paragraphs€(2)€and€(3)€of€subdivision€(d)€of€section€82.4€of€such€regulations€are€amended€to€readÐ ¬H Ðas€follows:Ð „  Ðà ° à(2)€Purchases€by€a€chain€store€(illustrated).€€A€chain€store€may€not€purchase€cigarettes€in€New€York€StateÐ \ø Ðat€a€price€which€is€less€than€the€cost€of€the€agent€or€the€cost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€with€respect€to€salesÐ 4 Ð Ðto€chain€stores€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$30.00]€òò$40.00óó€or€[$30.65]€òò$40.80óó€per€carton,Ð  "¨ Ðas€the€case€may€be.Ð ä#€  Ðà ° à(3)€Sales€by€chain€stores€(illustrated).€€A€chain€store€may€not€sell€cigarettes€in€New€York€State€at€a€priceÐ ¼%X" Ðwhich€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$33.56]Ð ”'0!$ Ðòò$44.68óó€per€carton.€€See€section€82.5€of€this€Part.Ð l)#& Ðà ° àSection€12.€€Paragraphs€(2)€and€(3)€of€subdivision€(e)€of€section€82.5€of€such€regulations€are€amended€to€readÐ D+à$( Ðas€follows:Ð -¸&* Ðà ° à(2)€Purchases€by€a€Ô_ÔCMSAÔ_Ô€retail€dealer€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€retail€dealer€may€not€purchase€cigarettes€inÐ d ÐNew€York€State€at€a€price€which€is€less€than€the€cost€of€the€agent€or€the€cost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€withÐ <Ø Ðrespect€to€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealers€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$31.37]€òò$41.75óó€perÐ  ° Ðcarton.Ð ì ˆ Ðà ° à(3)€Sales€by€Ô_ÔCMSAÔ_Ô€retail€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actual€cost€of€doingÐ Ä ` Ðbusiness,€a€Ô_ÔCMSAÔ_Ô€retail€dealer,€including€an€agent,€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€a€chain€store€or€any€other€person€withÐ œ8  Ðrespect€to€their€sales€of€cigarettes€to€consumers,€may€not€sell€cigarettes€in€New€York€State€at€a€price€which€is€lessÐ t  Ðthan€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€the€agent€with€respect€to€sales€to€Ô_ÔCMSAÔ_Ô€retailÐ Lè  Ðdealers€plus€seven€percent€of€the€sum€of€the€basic€cost€plus€the€cost€of€doing€business€by€the€agent€(the€presumedÐ $À Ðcost€of€doing€business€by€the€Ô_ÔCMSAÔ_Ô€retail€dealer)€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$33.56]Ð ü˜ Ðòò$44.68óó€per€carton.€€Such€amount€is€computed€as€follows:Ð Ôp ÐBasic€cost€of€cigarettes..........................................................................................................€€[$30.00]à€Z#Z#J€%àòò$40.00óóˆÐ ¬H ÐAgent's€presumed€cost€of€doing€businessÐ „  Ðà ° àPercentage€mark-up€(3.875%€of€[$30.00]€òò$40.00óó)...................................................[+€1.1625]à€€#€#J€%àòò+€1.55óóˆÐ \ø Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ 4 Ð ÐRetailer's€presumed€cost€of€doing€businessÐ  "¨ Ѐ€€(7%€of:€([$30.00]€òò$40.00óó€+€(3.875%€of€[$30.00]€òò$40.00óó)€+€[20]€òò.20óó)..............................€[+€2.1954]à€¸"¸"H€%àòò+€2.9225óóˆÐ ä#€  ÐCost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€(rounded€to€next€higher€cent).............................................€€[$33.56]à€Z#Z#J€%àòò$44.68óóˆÐ ¼%X" ÐÌâ âÐ l)#& Ðà ° àSection€13.€€This€rule€shall€take€effect€on€April€3,€2002;€provided,€however,€section€7€of€the€rule€concerningÐ d Ðthe€additional€cigarette€tax€on€inventories€shall€take€effect€on€the€date€the€Notice€of€Emergency€Adoption€andÐ <Ø ÐProposal€is€filed€with€the€Department€of€State.Ð  ° Ðâ âÓÓÌÌà ° àà  àà ` àà ¸ àà  àà h à____________________________________Ð Ä ` Ðà ° àà  àà ` àà ¸ àà  àà h àArthur€J.€€RothÐ °L  Ðà ° àà  àà ` àà ¸ àà  àà h àCommissioner€of€Taxation€and€FinanceÐ œ8  ÐÓÓÌÓ*XÈX°‚,` —X°œX*ÓÓÓDATED:à0 Ü àAlbany,€New€YorkÐ`ü Ü€%Ü€% ÐÓ€Óà ° àà Ü àMarch€12,€2002Ð Lè  Ðà0 ° àÐ °€%°€% Ðà€€%€%P€%à