ÿWPCí º^¾[:W¶çÍ r4Ö¡%w€Z{ü·ÿmÈmIÍv<,(>Ž(W.ÉÝ7f¬ ‚‚Ž;KàA{ÐzíûÇieö‘TX¦oE „LDGÓÈ”¬ñ<°NíàÞ¼ë ŠåêhI¬±á¿«ÊÀûïó­SŠ>3In,h©Í@@H ›þöQÂÁàJ0ï/¸0@…ëÄÜ IÙi3ÈõÿÕªªqn0qõU#ÂÖDŒŒÇްߪ$œÙbû¿yuÜf'îÔS¨;»¿Ë¦³£8s‰æÝ&¤ ,‡_ÆOj‡²«P9/™£V« ;{ýÅ£÷û¨–¬Q¶ø%ÆÞ"’ŒÇÒG$2ÁpƒÃØE/õ× nH÷ã ¿CÝãhò1è]ù ý1é}êǨûÒÅ‘å¾p‚›L†È9wµµ8ò?iG.ײ2tÆ/`™ñ ¤r‘ÜæÇ®VÉH3¬¿)’­ <%"ÃÃÅ CA¤Oîk\ÝïeTÎL¥Êÿ'.“özïæØFÎ\YzÎeãxhLŠ)ÓMÃ@`iåãÝwÞžŒ: DU]‘¤ãÿM)‚µ‹`Š@ZØHzGºÏ‚H£¡xÐ#ÉÄUN %Û 0:á^ w'4+?N mPbgU(o 0V—˜\\albprintb9\CO910046ÈÇÈÈÈÈÈÇ0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,Ô$šV/— ̈6/d-š0Backup3|xÿU‹ÿÀÀÀ- ù-%ä2¼A`‹Helv(.3½Þ$¦¦Ý ƒüœ!ÝÔUSUS.,ÔÝ  ÝÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÒX°ÒÒX°ÒÓÓÓ  ÓÑ€ ÑÑ8€ñØXXdìdÈ8ÑÑ  ÑSTATE€OF€NEW€YORKÐ ° ÐÓkÓà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ Ðà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171,€€and€sections€475€(notÐ  ` Ðsubdivided),€482„a,€and€488€of€the€Tax€Law,€the€Commissioner€of€Taxation€and€Finance,€hereby€proposes€toÐ è 8  Ðmake€and€adopt€the€following€amendments€to€the€Cigarette€Tax€Regulations€and€the€Cigarette€MarketingÐ À  ÐStandards€Regulations,€as€published€in€Article€1€and€Article€2,€respectively,€of€Ô_ÔSubchapterÔ_Ô€I€of€Chapter€I€of€TitleÐ ˜è  Ð20€of€the€Official€Compilation€of€Codes,€Rules€and€Regulations€of€the€State€of€New€York.Ð pÀ Ðà ° àSection€1.€Paragraphs€(2)€and€(3)€of€subdivision€(h)€of€section€70.2€of€Article€1€of€such€regulations€isÐ H˜ Ðamended€to€read€as€follows:Ð  p Ðà ° à(2)€"Wholesale€dealer"€for€purposes€of€this€article€means€any€person€who€sells€cigarettes€in€New€YorkÐ øH ÐState€to€retail€dealers€or€to€other€persons€for€purposes€of€resale.€€A€person€who€òòalsoóó€customarily€sells€cigarettesÐ Ð  Ðto€the€retail€trade€is€a€wholesale€dealer€even€though€such€person€[also€sells€cigarettes€at€retail.]€òòmay€be€requiredÐ ¨ø Ðto€be€registered€as€a€retail€dealer.€€See€section€70.2(h)(3)€of€this€Part€for€a€definition€of€ð ðretail€dealer.ððóó€€IncludedÐ €Ð Ðin€this€definition€are€importers,€exporters,€manufacturers,€agents,€jobbers,€Ô_ÔsubjobbersÔ_Ô,€and€all€others€who€sellÐ X ¨ Ðcigarettes€in€the€State€to€the€retail€trade.€€A€wholesale€dealer€is€also€any€person€who€owns,€operates€or€maintainsÐ 0"€  Ðone€or€more€cigarette€vending€machines€in,€at€or€upon€premises€located€in€this€State€that€are€owned€or€occupiedÐ $X" Ðby€any€other€person.€€Every€wholesale€dealer€must€procure€a€wholesale€dealer's€license€(see€Part€72€of€this€Title).€Ð à%0!$ ÐIn€addition,€òòevery€wholesale€dealer€who€is€engaged€in€the€activity€of€selling€cigarettes€in€New€York€State€atÐ ¸'#& Ðretail€is€also€required€to€register€as€a€retail€dealer.€€Also,óó€every€vending€machine€owner/operator€described€inÐ )à$( ÐPart€73€of€this€Title€must€register€each€individual€vending€machine€through€which€the€owner/operator€sellsÐ h+¸&* Ðcigarettes€in€this€State.Ð @-(,L Ðà ° à(3)€"Retail€dealer"€for€purposes€of€this€article€means€any€person€other€than€a€wholesale€dealer,€who€sellsÐ d Ðcigarettes€in€New€York€Stateòòóó.€òòóó€òòIf,€however,€a€wholesale€dealer€is€engaged€in€the€activity€of€selling€cigarettes€inÐ <Ø ÐNew€York€State€at€retail,€such€wholesale€dealer€is€a€retail€dealer€with€respect€to€that€activity.óó€€A€retail€dealer€isÐ  ° Ðrequired€to€register€as€a€retail€dealer€and€to€register€any€individual€cigarette€vending€machines€it€mayÐ ì ˆ Ðown/operate€in€order€to€sell€cigarettes€at€retail€in€this€State€(see€Part€73€of€this€Title.)Ð Ä ` Ðà ° àSection€2.€€Paragraph€(2)€of€subdivision€(b)€of€section€72.1€of€Article€1€of€such€regulations€is€amended€toÐ œ8  Ðread€as€follows:Ð t  Ðà ° à(2)€The€department€will€review€the€information€submitted€by€the€applicant€and€may€for€cause€refuse€toÐ Lè  Ðlicense€such€applicant€in€accordance€with€section€72.2€of€this€Part.€€Upon€approval€of€an€application€for€aÐ $À Ðlicense€as€a€wholesale€dealer,€the€department€will€issue,€for€prominent€public€display,€an€individual€certificate€ofÐ ü˜ Ðlicense€for€each€of€a€wholesale€dealer's€places€of€business€òòfor€such€wholesale€tradeóó,€[including€any€retail€placesÐ Ôp Ðof€business,€carts,€stands,€trucks€or€other€merchandising€devices]€other€than€individual€vending€machines,€fromÐ ¬H Ðwhich€the€wholesale€dealer€will€be€authorized€to€sell€cigarettes.€€Each€certificate€shall€bear€the€address€of€theÐ „  Ðappropriate€place€of€business,€if€applicable,€and€a€common€wholesale€dealer€identification€number.€€EachÐ \ø Ðcertificate€shall€also€indicate€whether€or€not€the€licensee€qualifies€as€a€cigarette€marketing€standards€wholesaleÐ 4 Ð Ðdealer€as€defined€in€article€20-A€of€the€Tax€Law.€€Failure€to€display€such€certificate(s)€will€constitute€a€violationÐ  "¨ Ðof€article€20€of€the€Tax€Law.€€See€Part€73€of€this€Title€for€òòretail€dealers€andóó€vending€machine€registrations€andÐ ä#€  Ðsection€75.2€of€this€Title€for€vending€machine€identification.Ð ¼%X" Ðà ° àSection€3.€€Paragraph€(3)€of€subdivision€(e)€of€section€72.1€of€Article€1€of€such€regulations€is€amended€toÐ ”'0!$ Ðread€as€follows:Ð l)#& Ðà ° à(3)€Where€a€wholesale€dealer€of€cigarettes€is€òòalso€a€retail€dealer€of€cigarettes€oróó€a€cigarette€vendingÐ D+à$( Ðmachine€owner/operator,€such€wholesale€dealer€must€also€comply€with€the€registration€provisions€of€Part€73€ofÐ -¸&* Ðthis€Title.Ð d Ðà ° àSection€4.€€ò òó óSubdivisions€(a)€and€(b)€of€section€73.2€of€Article€1€of€such€regulations€is€amended€to€read€asÐ <Ø Ðfollows:Ð  ° Ðà ° à(a)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€any€retail€dealer€who€violates€theÐ ì ˆ Ðprovisions€of€section€480„a€of€the€Tax€Law€or€of€this€Part€shall,€after€due€notice€and€an€opportunity€for€aÐ Ä ` Ðhearing,€for€a€first€violation€be€liable€for€a€civil€fine€not€òòless€than€$500€but€notóó€to€exceed€$[200]€òò2,000óó,€and€for€aÐ œ8  Ðsecond€or€subsequent€violation€within€three€years€following€a€prior€finding€of€a€violation,€be€liable€for€a€civilÐ t  Ðfine€not€€òòless€than€$1,000€but€notóó€to€exceed€$[500]€òò3,500óó.Ð Lè  Ðà ° à(b)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€any€person€who€owns€or€operates€one€orÐ $À Ðmore€vending€machines€through€which€cigarettes€or€tobacco€products€are€sold€in€this€State€and€who€violates€theÐ ü˜ Ðprovisions€of€section€480„a€of€the€Tax€Law€or€of€this€Part€shall,€after€due€notice€and€an€opportunity€for€aÐ Ôp Ðhearing,€for€a€first€violation€be€liable€for€a€civil€fine€not€òòless€than€$75€but€notóó€to€exceed€$[100]€òò200óó,€and€for€aÐ ¬H Ðsecond€or€subsequent€violation€within€three€years€following€a€prior€finding€of€a€violation,€be€liable€for€a€civilÐ „  Ðfine€not€€òòless€than€$200€but€notóó€to€exceed€$[300]€òò600óó.Ð \ø Ðà ° àSection€5.€€Section€74.4€of€Article€1€of€such€regulations€is€amended€to€read€as€follows:Ð 4 Ð Ðà ° àForbidden€sales€of€cigarettes€(Tax€Law,€sections€473,€475,€and€481(1))€€(a)€No€licensed€cigarette€agentÐ  "¨ Ðshall€sell€cigarettes€in€New€York€State€unless€proper€cigarette€stamps€have€been€affixed€to€individual€packagesÐ ä#€  Ðthereof€and€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€as€provided€for€in€this€Title.€€No€agent€mayÐ ¼%X" Ðsell€cigarettes€to€an€unlicensed€wholesale€dealer,€or€to€a€wholesale€dealer€whose€license€has€been€cancelled€orÐ ”'0!$ Ðsuspended€pursuant€to€section€72.3€of€this€Title.€€Further,€no€agent€may€sell€cigarettes€to€a€retail€dealer€who€[hasÐ l)#& Ðbeen€forbidden€to€sell€cigarettes€pursuant€to€this€section]€òòis€not€registered€pursuant€to€Part€73€of€this€Title€orÐ D+à$( Ðwhose€registration€has€been€suspended€or€revoked€pursuant€to€section€480„a€of€the€Tax€Lawóó.à Ð àÐ -¸&* Ðà ° à(b)€A€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€unless€proper€cigarette€tax€stamps€haveÐ d Ðbeen€affixed€to€individual€packages€thereof€and€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€asÐ <Ø Ðprovided€for€in€this€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€purposes€of€resale€or€from€vendingÐ  ° Ðmachines€in,€at€or€upon€premises€owned€or€occupied€by€another€person,€unless€such€dealer€has€been€licensedÐ ì ˆ Ðpursuant€to€Part€72€of€this€Title.€€No€wholesale€dealer€may€sell€cigarettes€for€such€purposes€to€an€unlicensedÐ Ä ` Ðwholesale€dealer€or€to€a€wholesale€dealer€whose€license€has€been€cancelled€or€suspended.€€No€wholesale€dealerÐ œ8  Ðmay€sell€cigarettes€through€vending€machines€unless€such€machines€are€registered€pursuant€to€Part€73€of€thisÐ t  ÐTitle.€€A€wholesale€dealer€may€not€sell€cigarettes€to€a€retail€dealer€who€[has€been€forbidden€to€sell€cigarettes€asÐ Lè  Ðprovided€herein]€òòis€not€registered€pursuant€to€Part€73€of€this€Title€or€whose€registration€has€been€suspended€orÐ $À Ðrevoked€pursuant€to€section€480„a€of€the€Tax€Lawóó.Ð ü˜ Ðà ° àÔ_Ô(cÔ_Ô)€No€retail€dealer€may€sell€cigarettes€in€New€York€State€unless€proper€cigarette€tax€stamps€have€beenÐ Ôp Ðaffixed€to€individual€packages€thereof€and€cancelled,€or€unless€such€cigarettes€are€exempt€from€tax€as€providedÐ ¬H Ðfor€in€this€Title.€€No€retail€dealer€òòor€wholesale€dealeróó€may€sell€cigarettes€at€retail€in€the€State€unless€registered€orÐ „  Ðunless€sold€through€registered€vending€machines€pursuant€to€Part€73€of€this€Title.€€Additionally,€the€DepartmentÐ \ø Ðof€Taxation€and€Finance€may€for€cause€forbid€a€retail€dealer€to€continue€selling€cigarettes€after€an€opportunityÐ 4 Ð Ðfor€a€hearing€has€been€afforded€the€dealer.€€A€violation€of€any€provision€of€article€20€of€the€Tax€Law€or€anyÐ  "¨ Ðregulation€pursuant€thereto€shall€be€cause€to€forbid€such€retail€dealer€from€continuing€to€sell€cigarettes.€€TheÐ ä#€  Ðprovisions€of€section€71.7€of€this€Title€shall€apply€to€the€provisions€of€this€subdivision,€to€the€extent€that€suchÐ ¼%X" Ðprovisions€can€be€made€applicable,€as€if€the€language€had€been€incorporated€into€this€subdivision€and€hadÐ ”'0!$ Ðreferred€to€a€notice€regarding€the€proposed€prohibition€of€retail€sales€of€cigarettes.Ð l)#& Ðà ° à(d)€The€Department€of€Taxation€and€Finance€shall€make€available€for€all€cigarette€agents€and€wholesaleÐ D+à$( Ðdealers€current€listings€of€the€names€and€addresses€of€every€duly€licensed€cigarette€agent€and€duly€licensedÐ -¸&* Ðwholesale€dealer.€€Additionally,€the€department€shall€make€available€for€such€licensees,€current€listings€of€allÐ d Ðretail€dealers€[who€have€been€forbidden€to€sell€cigarettes€in€New€York€State]€òòwhose€registration€has€beenÐ <Ø Ðsuspended€or€revoked€pursuant€to€section€480„a€of€the€Tax€Lawóó.Ð  ° Ðà ° àSection€6.€€Section€78.4€of€Article€1€of€such€regulations€is€amended€to€read€as€follows:Ð ì ˆ Ðà ° à(a)€In€addition€to€any€other€penalty€imposed€by€òòthe€Tax€Lawóó€[this€Part],€any€person€who€has€in€itsÐ Ä ` Ðpossession€or€control,€Ô_ÔunstampedÔ_Ô€or€unlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€notÐ œ8  Ðmore€than€$[100.00]€òò150óó€for€each€200€such€cigarettes€or€fraction€thereof€in€excess€of€[2,000]€òò1,000óó€cigarettes.€Ð t  ÐThe€Department€of€Taxation€and€Finance€may,€in€its€discretion,€remit€all€or€any€part€of€the€penalty€imposed.Ð Lè  Ðà ° àòò(b)€In€addition€to€any€other€penalty€imposed€by€the€Tax€Law,€but€in€lieu€of€the€penalties€imposed€byÐ $À Ðsubsection€(a)€of€this€section:€Ð ü˜ Ðà ° à(1)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ Ôp Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$30€but€not€more€than€$200€Ð ¬H Ðfor€each€200€such€cigarettes€or€fraction€thereof€in€excess€of€1,000€cigarettes€but€less€than€or€equal€to€5,000Ð „  Ðcigarettes;Ð \ø Ðà ° à(2)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ 4 Ð Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$75€but€not€more€than€$200€Ð  "¨ Ðfor€each€200€such€cigarettes€or€fraction€thereof€in€excess€of€5,000€cigarettes€but€less€than€or€equal€to€20,000Ð ä#€  Ðcigarettes;€andÐ ¼%X" Ðà ° à(3)€any€person€who€knowingly€has€in€its€possession€or€knowingly€has€under€its€control,€Ô_ÔunstampedÔ_Ô€orÐ ”'0!$ Ðunlawfully€stamped€packages€of€cigarettes€is€subject€to€a€penalty€of€not€less€than€$100€but€not€more€than€$200€Ð l)#& Ðfor€each€200€such€cigarettes€or€fraction€thereof€in€excess€of€20,000€cigarettes.Ð D+à$( Ðà ° àÔ_Ô(cÔ_Ô)óó€[(b)]€The€penalty€imposed€pursuant€to€this€section€shall€be€determined,€assessed,€collected€and€paidÐ -¸&* Ðin€the€same€manner€as€the€taxes€imposed€by€article€20€of€the€Tax€Law.€€Provided€however,€such€penalty€shallÐ d Ðnot€be€paid€by€the€use€of€stamps.Ð <Ø Ðà ° àSection€7.€€Section€82.1€of€Article€2€of€such€regulations€is€amended€to€read€as€follows:Ð  ° Ðà ° àGeneral.€€(Tax€Law,€sections€475,€482-a,€483€and€488)€(a)While€it€is€recognized€that€agent,€wholesaleÐ ì ˆ Ðdealer,€chain€store€and€retail€dealer€activities€are€not€mutually€exclusive,€the€intent€and€the€integrity€of€theÐ Ä ` Ðcigarette€marketing€standards,€in€lieu€of€requiring€accountability€for€all€individual€cigarette€transactions€madeÐ œ8  Ðwithin€New€York€State,€necessitate€that€substantially€all€of€an€agent's,€Ô_ÔCMSAÔ_Ô€wholesale€dealer's,€chain€stores€orÐ t  ÐÔ_ÔCMSAÔ_Ô€retail€dealer's€cigarette€activities,€be€activities€for€which€an€agent,€Ô_ÔCMSAÔ_Ô€wholesale€dealeròò,€Ô_ÔCMSAÔ_Ô€retailÐ Lè  Ðdealer,óó€or€chain€store,€respectively,€is€licensed€or€registered[,€or€in€the€case€of€a€Ô_ÔCMSAÔ_Ô€retail€dealer,€be€activitiesÐ $À Ðcomprising€sales€of€cigarettes€to€consumers].€€That€is,€a€person€who€wishes€to€purchase€and/or€sell€cigarettes€inÐ ü˜ Ðthis€State€pursuant€to€any€one€section€of€this€Part,€shall€not€conduct€secondary€cigarette€activities€in€excess€of€10Ð Ôp Ðpercent€of€such€person's€total€cigarette€activities.€€Such€percentage€is€to€be€measured€by€the€number€of€cartons€ofÐ ¬H Ðcigarettes€sold€in€each€calendar€quarter.€€Accordingly:Ð „  Ðà ° à(1)€substantially€all€("i.e.",€90€percent€or€more)€of€such€an€agent's€cigarette€activities€must€pertain€toÐ \ø ÐÔ_ÔunstampedÔ_Ô€packages€of€cigarettes€upon€which€the€agent€affixes€New€York€State€cigarette€tax€stamps;Ð 4 Ð Ðà ° à(2)€substantially€all€of€such€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€cigarette€activities€must€pertain€to€cigarettes€soldÐ  "¨ Ðfor€purposes€of€resale;Ð ä#€  Ðà ° à(3)€substantially€all€of€such€a€chain€store's€cigarette€activities€must€pertain€to€cigarettes€sold€at€retail€asÐ ¼%X" Ðdescribed€in€section€80.2Ô_Ô(cÔ_Ô)€of€this€Title;€andÐ ”'0!$ Ðà ° à(4)€substantially€all€of€such€a€Ô_ÔCMSAÔ_Ô€retail€dealer's€cigarette€activities€must€pertain€to€cigarettes€sold€toÐ l)#& Ðconsumers.Ð D+à$( Ðà ° à(b)€A€person,€other€than€one€purchasing€and/or€selling€cigarettes€pursuant€to€any€one€section€of€this€PartÐ -¸&* Ðin€accordance€with€subdivision€(a)€of€this€section€("i.e.,"€exclusively€as€an€agent,€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€chainÐ d Ðstore€or€Ô_ÔCMSAÔ_Ô€retail€dealer),€who€wishes€to€purchase€and/or€sell€cigarettes€in€this€State€in€more€than€oneÐ <Ø Ðcapacity,€at€a€price€which€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€(as€defined€in€section€82.5€of€this€Part),Ð  ° Ðmay€do€so€with€the€written€consent€of€the€Department€of€Taxation€and€Finance.€€Such€person€must€separatelyÐ ì ˆ Ðaccount€for€all€individual€cigarette€transactions€and,€in€determining€such€person's€costs€of€doing€business,€mustÐ Ä ` Ðattribute€specific€costs€to€specific€sales€of€cigarettes€in€each€of€the€capacities€in€which€the€person€is€eligible€toÐ œ8  Ðconduct€business.€€Such€attribution€must€be€to€the€satisfaction€of€the€department.€€For€example,€a€person€whoÐ t  Ðqualifies€as€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer€and€who€makes€retail€sales€of€cigarettes€in€excess€of€10€percent€may€beÐ Lè  Ðpermitted€to€purchase€and/or€sell€cigarettes€as€both€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer€and€a€Ô_ÔCMSAÔ_Ô€retail€dealer,Ð $À Ðprovided€such€personòò:Ð ü˜ Ðà ° à(1)óó€can€clearly€account€for€its€activities€in€each€capacityòò;óó€[and]Ð Ôp Ðà ° àòò(2)óó€can€satisfactorily€attribute€costs€to€sales€made€in€each€capacityòò;€andÐ ¬H Ðà ° à(3)€complies€with€the€licensing€provisions€in€Part€72€and€the€registration€provisions€in€Ô_ÔPartÔ_ÔÔ_ÔÔ_ÔÔ_ÔÔ_Ô€73€of€thisÐ „  ÐTitleóó.Ð \ø Ðà ° àSection€8.€€Subparagraph€(iv)€of€paragraph€(2)€of€subdivision€(d)€of€section€82.2€of€such€regulations€isÐ 4 Ð Ðamended€to€read€as€follows:Ð  "¨ Ðà ° à(iv)€In€the€case€of€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers€at€a€price€which€is€less€than€the€cost€of€theÐ ä#€  ÐÔ_ÔCMSAÔ_Ô€retail€dealer,€the€agent€must€receive€from€the€purchaser€a€[properly€completed€New€York€State€sales€taxÐ ¼%X" Ðresale€certificate€(see€section€532.4€of€this€Title)]òò€copy€of€such€purchaser's€valid€New€York€State€certificate€ofÐ ”'0!$ Ðregistration€as€a€retail€dealeróó.€€Such€prices€shall€not€be€less€than€the€cost€of€the€agent€with€respect€to€sales€ofÐ l)#& Ðcigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers.Ð D+à$( Ðà ° àSection€9.€€Subparagraph€(iii)€of€paragraph€(2)€of€subdivision€(e)€of€section€82.3€of€such€regulations€isÐ -¸&* Ðamended€to€read€as€follows:Ô‡ô òXXÔÔ‡ ô±oòòô ÔÐ d ÐÔ#†ô òò ô±oàL#ÔÔ#†XñØXòô ÁL#Ôà ° à(iii)€In€the€case€of€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers€at€a€price€which€is€less€than€the€cost€of€theÐ <Ø ÐÔ_ÔCMSAÔ_Ô€retail€dealeròò,óó€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€must€receive€from€the€purchaser€a€[properly€completed€NewÐ  ° ÐYork€State€sales€tax€resale€certificate€(see€section€532.4€of€this€Title)]òò€copy€of€such€purchaser's€valid€New€YorkÐ ì ˆ ÐState€certificate€of€registration€as€a€retail€dealeróó.€€Such€prices€shall€not€be€less€than€the€cost€of€the€Ô_ÔCMSAÔ_ÔÐ Ä ` Ðwholesale€dealer€with€respect€to€sales€of€cigarettes€to€Ô_ÔCMSAÔ_Ô€retail€dealers.à  àÐ œ8  Ðà ° àSection€10.€€Subdivision€(a)€of€section€85.1€of€such€regulations€is€amended€to€read€as€follows:Ð t  Ðà ° à(a)€The€license€of€any€agent€or€wholesale€dealeròò,€or€the€registration€of€any€retail€dealeróó€issued€pursuant€toÐ Lè  Ðarticle€20€of€the€Tax€Lawòò,€óóor€the€registration€of€any€chain€store€issued€pursuant€to€article€20-A€of€such€lawòò,óó€mayÐ $À Ðbe€suspended€or€revoked€[,€and€any€person€may€be€prohibited€from€selling€cigarettes€at€retail€in€New€YorkÐ ü˜ ÐState,]€after€due€notice€and€an€opportunity€for€a€hearing,€for€failure€to€comply€with€any€provisions€of€suchÐ Ôp Ðarticles€or€any€rules€or€regulations€adopted€pursuant€thereto.Ð ¬H Ðà ° àSection€11.€€These€amendments€shall€take€effect€on€the€date€the€Notice€of€Adoption€regarding€suchÐ „  Ðamendments€is€published€in€the€ð ðState€Registerðð€provided,€however,€that€the€amendments€in€sections€1,€2,€and€3Ð \ø Ðshall€take€effect€45€days€after€the€date€that€the€Notice€of€Adoption€is€published€in€the€ð ðState€Register.ððÐ 4 Ð ÐÓÓÌÌà ° àà  àà ` àà ¸ àà  àà h à____________________________________Ð ä#€  Ðà ° àà  àà ` àà ¸ àà  àà h àAndrew€S.€Ô_ÔEristoffÔ_ÔÐ Ð$l! Ðà ° àà  àà ` àà ¸ àà  àà h àCommissioner€of€Taxation€and€FinanceÐ ¼%X" ÐÓÓÌÓ*XÈX°‚,` —X°œX*ÓÓÓDATED:à0 Ü àAlbany,€New€YorkЀ("%Ü€%Ü€% ÐÓòVÓà ° àà Ü àOctober€28,€2003Ð l)#& Ðà0 ° àÐ °€%°€% Ðà€€%€%P€%à