New York Tax Law Section 473-B - Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited.

  473-b.  Cigarettes  marked  for  export  outside the United States;
  importation and affixation of stamps prohibited. 1.  A  person  may  not
  import  into  this state any cigarettes that have been marked for export
  outside the United States with a label or notice in compliance  with  27
  CFR    290.185 or that violates a federal requirement for the placement
  of labels, warnings, or any other information, including health hazards,
  on the individual package.
2. A person may  not  affix  a  stamp  on  a  package  of  cigarettes,
  cigarette papers, wrappers or tubes unless that individual complies with
  all  federal  tax  laws,  federal  trademark and copyright laws, and all
  federal laws regarding the placement of labels, warnings  or  any  other
  information upon a package of cigarettes, cigarette papers, wrappers, or
  tubes.
3.  A  person  may  not  affix  a  stamp  on  a package of cigarettes,
  cigarette papers, wrappers, or tubes if that individual package has been
  marked for export outside the United States with a label  or  notice  in
  compliance with 27 CFR  290.185.

Last modified: February 3, 2019