New York Tax Code § 1183

Vapor products dealer registration and renewal
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§ 1183. Vapor products dealer registration and renewal. (a) Every\nperson who intends to sell vapor products in this state must receive\nfrom the commissioner a certificate of registration prior to engaging in\nbusiness. Such person must electronically submit a properly completed\napplication for a certificate of registration for each location at which\nvapor products will be sold in this state, on a form prescribed by the\ncommissioner, and shall be accompanied by a non-refundable application\nfee of three hundred dollars.\n  (b) A vapor products dealer certificate of registration shall be valid\nfor the calendar year for which it is issued unless earlier suspended or\nrevoked. Upon the expiration of the term stated on the certificate of\nregistration, such certificate shall be null and void. A certificate of\nregistration shall not be assignable or transferable and shall be\ndestroyed immediately upon the vapor products dealer ceasing to do\nbusiness as specified in such certificate or in the event that such\nbusiness never commenced.\n  (c) Every vapor product dealer shall publicly display a vapor products\ndealer certificate of registration in each place of business in this\nstate where vapor products are sold at retail. A vapor products dealer\nwho has no regular place of business shall publicly display such valid\ncertificate on each of its carts, stands, trucks or other merchandising\ndevices through which it sells vapor products.\n  (d) (1) The commissioner shall refuse to issue a certificate of\nregistration to any applicant who does not possess a valid certificate\nof authority under section eleven hundred thirty-four of this chapter.\nIn addition, the commissioner may refuse to issue a certificate of\nregistration, or suspend, cancel or revoke a certificate of registration\nissued to any person who: (A) has a past-due liability as that term is\ndefined in section one hundred seventy-one-v of this chapter; (B) has\nhad a certificate of registration under this article or any license or\nregistration provided for in this chapter revoked within one year from\nthe date on which such application was filed; (C) has been convicted of\na crime provided for in this chapter within one year from the date on\nwhich such application was filed; (D) willfully fails to file a report\nor return required by this article; (E) willfully files, causes to be\nfiled, gives or causes to be given a report, return, certificate or\naffidavit required by this article which is false; (F) willfully fails\nto collect or truthfully account for or pay over any tax imposed by this\narticle; or (G) whose place of business is at the same premises as that\nof a person whose vapor products dealer registration has been revoked\nand where such revocation is still in effect, unless the applicant or\nvapor products dealer provides the commissioner with adequate\ndocumentation demonstrating that such applicant or vapor products dealer\nacquired the premises or business through an arm's length transaction as\ndefined in paragraph (e) of subdivision one of section four hundred\neighty-a of this chapter.\n  (2) In addition to the grounds provided in paragraph one of this\nsubdivision, the commissioner shall refuse to issue a certificate of\nregistration and shall cancel or suspend a certificate of registration\nas directed by an enforcement officer pursuant to article thirteen-F of\nthe public health law. Notwithstanding any provision of law to the\ncontrary, an applicant whose application for a certificate of\nregistration is refused or a vapor products dealer whose registration is\ncancelled or suspended under this paragraph shall have no right to a\nhearing under this chapter and shall have no right to commence a court\naction or proceeding or to any other legal recourse against the\ncommissioner with respect to such refusal, suspension or cancellation;\nprovided, however, that nothing herein shall be construed to deny a\nvapor products dealer a hearing under

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