N.Y. Tax Law § 471-a

§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be\npaid a tax on all cigarettes used in the state by any person, except\nthat no tax shall be imposed (1) if the tax provided in section four\nhundred seventy-one of this article is paid, (2) on the use of\ncigarettes which are exempt from the tax imposed by said section, or (3)\non the use of four hundred or less cigarettes, brought into the state\non, or in the possession of, any person. Such tax on cigarettes shall be\nat the rate of four dollars and thirty-five cents for each twenty\ncigarettes or fraction thereof, provided, however, that if a package of\ncigarettes contains more than twenty cigarettes, the rate of tax on the\ncigarettes in such package in excess of twenty shall be one dollar and\neight and three-quarters cents for each five cigarettes or fraction\nthereof. Within twenty-four hours after liability for the tax accrues,\neach such person shall file with the commissioner a return in such form\nas the commissioner may prescribe together with a remittance of the tax\nshown to be due thereon. For purposes of this article, the word "use"\nmeans the exercise of any right or power actual or constructive and\nshall include but is not limited to the receipt, storage or any keeping\nor retention for any length of time, but shall not include possession\nfor sale. All other provisions of this article if not inconsistent shall\napply to the administration and enforcement of the tax imposed by this\nsection in the same manner as if the language of said provisions had\nbeen incorporated in full into this section.\n