471-C - Use tax on tobacco products.

§  471-c. Use tax on tobacco products. (a) There is hereby imposed and  shall be paid a tax on all tobacco products used in  the  state  by  any  person, except that no such tax shall be imposed (1) if the tax provided  in section four hundred seventy-one-b of this article is paid, or (2) on  the  use  of  tobacco  products which are exempt from the tax imposed by  said section, or (3) on the use of two hundred fifty cigars or less,  or  five  pounds  or  less  of  tobacco other than roll-your-own tobacco, or  thirty-six ounces or less of  roll-your-own  tobacco  brought  into  the  state on, or in the possession of, any person.    (i)  Such  tax  on tobacco products other than snuff and little cigars  shall be at the rate of seventy-five percent of the wholesale price.    (ii) Such tax on snuff shall be at the rate of two dollars  per  ounce  and  a  proportionate rate on any fractional parts of an ounce, provided  that cans or packages of snuff with a net weight of less than one  ounce  shall  be  taxed at the equivalent rate of cans or packages weighing one  ounce. Such tax shall be computed based on the net weight as  listed  by  the manufacturer.    (iii)  Such  tax on little cigars shall be at the same rate imposed on  cigarettes under this article and is intended to be  imposed  only  once  upon the sale of any little cigars.    (b) Within twenty-four hours after liability for the tax accrues, each  such  person  shall  file with the commissioner a return in such form as  the commissioner may prescribe together with a  remittance  of  the  tax  shown  to  be  due thereon. For purposes of this article, the word "use"  means the exercise of any right or  power  actual  or  constructive  and  shall  include but is not limited to the receipt, storage or any keeping  or retention for any length of time, but shall  not  include  possession  for sale. All the other provisions of this article, if not inconsistent,  shall  apply to the administration and enforcement of the tax imposed by  this section in the same manner as if the language  of  said  provisions  had been incorporated in full into this section.