N.Y. Tax Law § 474

§ 474. Records to be kept; examination. 1. Every person who shall\npossess or transport any unstamped cigarettes upon the public highways,\nroads or streets of the state, shall be required to have in his actual\npossession invoices or delivery tickets for such cigarettes. Such\ninvoices or delivery tickets shall show the name and address of the\nconsignor or seller, the name and address of the consignee or purchaser,\nthe quantity and brands of the cigarettes transported, and the name and\naddress of the person who has or shall assume the payment of the tax.\nThe absence of such invoices or delivery tickets shall be prima facie\nevidence that such person is a dealer in cigarettes in this state and\nsubject to the provisions of this article.\n 2. Every person who shall possess or transport more than two hundred\nfifty cigars, or more than five pounds of tobacco other than\nroll-your-own tobacco, or more than thirty-six ounces of roll-your-own\ntobacco upon the public highways, roads or streets of the state, shall\nbe required to have in his actual possession invoices or delivery\ntickets for such tobacco products. Such invoices or delivery tickets\nshall show the name and address of the consignor or seller, the name and\naddress of the consignee or purchaser, the quantity and brands of the\ntobacco products transported, and the name and address of the person who\nhas or shall assume the payment of the tax and the wholesale price or\nthe tax paid or payable. The absence of such invoices or delivery\ntickets shall be prima facie evidence that such person is a dealer in\ntobacco products in this state and subject to the requirements of this\narticle.\n 3. Every dealer or distributor or employee thereof, or other person\nacting on behalf of a dealer or distributor, who shall possess or\ntransport more than fifty cigars or more than one pound of tobacco upon\nthe public highways, roads or streets of the state, shall be required to\nhave in his actual possession invoices or delivery tickets for such\ntobacco products. Such invoices or delivery tickets shall show the name\nand address of the consignor or seller, the name and address of the\nconsignee or purchaser, the quantity and brands of the tobacco products\ntransported, and the name and address of the person who has or shall\nassume the payment of the tax and the wholesale price or the tax paid or\npayable. The absence of such invoices or delivery tickets shall be prima\nfacie evidence that the tax imposed by this article on tobacco products\nhas not been paid and is due and owing.\n 4. At the time of delivering cigarettes to any person each agent or\nwholesale dealer, and at the time of delivering tobacco products to any\nperson each distributor or wholesale dealer of tobacco products, shall\nmake a true duplicate invoice showing the date of delivery, the number\nof packages and number of cigarettes contained therein, in each shipment\nof cigarettes delivered, and the items and quantity and wholesale price\nof each item in each shipment of tobacco products delivered, and the\nname of the purchaser to whom delivery is made, and shall retain the\nsame for a period of three years subject to the use and inspection of\nthe commissioner of taxation and finance. Each dealer shall procure and\nretain invoices showing the number of packages and number of cigarettes\ncontained therein, in each shipment of cigarettes received by him, and\nthe items and quantity and wholesale price of each item in each shipment\nof tobacco products received by him, the date thereof, and the name of\nthe shipper, and shall retain the same for a period of three years\nsubject to the use and inspection of the commissioner of taxation and\nfinance. The commissioner of taxation and finance by regulation may\nprovide that whenever cigarettes or tobacco products are shipped into\nthe state, the railroad company, express company, trucking company or\nother public carrier transporting any shipment thereof shall file with\nthe commissioner of taxation and finance a copy of the freight bill\nwithin ten days after the delivery in the state of each shipment. All\ndealers shall maintain and keep for a period of three years such other\nrecords of cigarettes or tobacco products received, sold or delivered\nwithin the state as may be required by the commissioner of taxation and\nfinance. The commissioner of taxation and finance is hereby authorized\nto examine the books, papers, invoices and other records of any person\nin possession, control or occupancy of any premises where cigarettes or\ntobacco products are placed, stored, sold or offered for sale, and the\nequipment of any such person pertaining to the stamping of cigarettes or\nthe sale and delivery of cigarettes or tobacco products taxable under\nthis article, as well as the stock of cigarettes or tobacco products in\nany such premises or vehicle. To verify the accuracy of the tax imposed\nand assessed by this article, each such person is hereby directed and\nrequired to give to the commissioner of taxation and finance or his duly\nauthorized representatives, the means, facilities and opportunity for\nsuch examinations as are herein provided for and required.\n