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 2 - Cigarette Marketing Standards
Part 81 - Registration Of Chain Stores
Section 81.2 - Application of section 480 of the Tax Law

Tax Law, § 489

The provisions of section 480 of the Tax Law and the provisions of Part 72 of this Title relating to licensing of wholesale dealers shall be applicable to the registration of chain stores, to the extent that such provisions can be made applicable to such registrations, as if such provisions expressly referred to registration of chain stores.