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 83 - Prima Facie Evidence Of Intent
Section 83.1 - Prima facie evidence of intent
Current through Register Vol. 45, No. 52, December 27, 2023
Tax Law, § 484(a)(6)
The following shall constitute prima facie evidence of the intent to injure competitors and to destroy or substantially lessen competition, or of the intent to avoid the collection or paying over of any taxes as may be required by law:
(a) evidence of advertisement, offering to sell or sale of cigarettes by an agent, CMSA wholesale dealer, chain store or CMSA retail dealer at less than cost;
(b) evidence of any offer of a rebate in price, or giving of a rebate in price, or an offer of a concession, or giving of a concession of any kind or nature whatsoever in connection with the sale of cigarettes; and
(c) the inducing or attempting to induce or the procuring or attempting to procure the purchase of cigarettes at a price which is less than the cost of the agent, if negotiating with or purchasing from an agent, or the cost of the CMSA wholesale dealer if negotiating with or purchasing cigarettes from a CMSA wholesale dealer.
