N.Y. Comp. Codes R. & Regs. tit. 20 § 83.1

Current through Register Vol. 46, No. 25, June 18, 2024

Section 83.1 - Prima facie evidence of intent

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.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 83.1