N.Y. Comp. Codes R. & Regs. tit. 20 § 80.1
Current through Register Vol. 46, No. 25, June 18, 2024
Tax Law, §§ 483, 484 and 488
(a) The Cigarette Marketing Standards Act (also known as the cigarette marketing standards or CMSA) contained in article 20-A of the Tax Law, as an ally to the cigarette tax imposed by article 20 of such law, is intended to stabilize all levels of the New York State cigarette industry, in the best interests of such industry, the State and the consuming public. The cigarette marketing standards take cognizance of the inherent functions of agents, wholesale dealers, chain stores and retail dealers with respect to the distribution of cigarettes in this State. Any attempt to debase such functions shall be considered to be contrary to the purpose of the Cigarette Marketing Standards Act. Additionally, the cigarette marketing standards, in order to prevent unfair or destructive competition and deceptive or fraudulent trade practices, set forth rebuttable presumptive minimum amounts at which cigarettes may be lawfully sold and purchased in New York State.(b) The cigarette marketing standards contained in article 20-A of the Tax Law and this article shall, to the extent possible, be jointly administered with the cigarette tax imposed pursuant to article 20 of such law, as reflected in Article 1 of this Subchapter.N.Y. Comp. Codes R. & Regs. Tit. 20 § 80.1