New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 71 - Agent's License
Section 71.8 - License renewal
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 71.8
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 472(1) and 480(4)
(a) If the Department of Taxation and Finance considers it necessary for the proper administration of the cigarette tax imposed by article 20 of the Tax Law or the cigarette marketing standards contained in article 20-A of such law, the department may require every cigarette agent to:
(1) file a new application
for a license as a cigarette agent;
(2) again comply with, or prove its
compliance with, all of the provisions of the Tax Law and this Title in
relation to a cigarette agency; and
(3) surrender its existing certificates of
license as a cigarette agent.
The department may require such a license renewal not more often than once every three years. All agents' certificates of license as cigarette agents shall expire on a common date prescribed by the department.
(b)
(1) At least six months prior to the common
expiration date prescribed, the department shall notify every licensed
cigarette agent of the need to renew the agency and specify the date of
expiration of the existing agency. It shall be incumbent upon an agent to file
a new application for a license as a cigarette agent and to obtain such new
license on or before the common expiration date.
(2) Upon filing of a new application for an
agent's license, with the proper fee and other information required pursuant to
section
71.1(b)
of this Part, the department will evaluate the application and attachments in
the same manner as an original application for a license as a cigarette agent.
Any of the grounds for refusing, cancelling or suspending an original license,
as specified in article 20 of the Tax Law and this Part, shall be grounds for
the department not to renew the agent's license.
(3) Upon approval of the relicensing or
refusal to relicense, the department shall notify the agent of its
determination and require the surrender to the department of the agent's
existing certificates of license as a cigarette agent.
(i) In the event an agent's license is
renewed, the department, upon receipt of such certificates, shall issue to the
agent new distinctively colored certificates of license, provided the required
credit bond or other security has been filed or deposited with the department,
if such agent has elected and has been approved by the department to purchase
cigarette stamps on credit. The notification of approval to relicense shall
constitute certificates of license from the time that the existing certificates
are surrendered to the time that the new certificates are issued or until
otherwise stated by the department.
(ii) In the event an agent's license is not
renewed, a notice of such determination shall be sent to the agent in the
manner prescribed in section
71.7
of this Part and such refusal to relicense may only be protested in the same
manner and upon the same conditions as a refusal to issue an original license
as a cigarette agent. Such refusal to relicense, when finally determined, shall
constitute a cancellation of a license as a cigarette agent.
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