New York Tax Code § 421

Registration of distributors
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§ 421. Registration of distributors. 1. General. The commissioner,\nupon the application of a distributor, shall register such distributor\nin suitable books to be kept by the department for that purpose,\nconditioned upon the obtaining of appropriate licenses pursuant to the\nalcoholic beverage control law, and the continuance of such license\nshall be a continuing condition of registration as a distributor under\nthis article. The application shall be in a form and contain such data\nas the commissioner shall prescribe. No distributor, unless so\nregistered, shall make any sale of alcoholic beverages within this\nstate, except a sale, if any, as to which this state is without power to\nimpose such condition. No person, unless so registered, shall (i) import\nor cause any liquors to be imported in this state for sale or use within\nthis state, (ii) purchase a warehouse receipt and pursuant to such\npurchase then cause liquors covered by such receipt to be removed from a\nwarehouse in this state or (iii) except in accordance with clause (i) or\n(ii) of paragraph (b) of subdivision four of section four hundred twenty\nof this article, produce, distill, manufacture, compound, mix or ferment\nany such liquors within this state for sale. Provided, however, that the\ncommissioner may exclude from registration requirements any person who\nis a distributor of liquors solely by reason of the importation into\nthis state of no more than ninety liters of liquors during a one-year\nperiod for such person's personal use and consumption to register as a\ndistributor with respect to liquor. Provided, further, that an\nabbreviated registration in the from of a permit, without a bond, may be\ninstituted by the commissioner for the purpose of authorizing the\nimportation of up to three hundred sixty liters of liquors per year into\nthis state by an individual for such individual's personal use and\nconsumption in this state.\n  2. Temporary restraining order and permanent injunction against\nunlawful importation and a forfeiture of unlawfully imported or produced\nliquors.  (a) In an action commenced pursuant to this subdivision\nwhenever evidence is furnished by the commissioner showing a substantial\nlikelihood that a person not registered as a distributor as required by\nthis article has imported or may import liquors into this state or\ncaused or may cause liquors to be imported into this state for sale or\nuse in this state or has produced, distilled, manufactured, compounded,\nmixed or fermented or may produce, distill, manufacture, compound, mix\nor ferment liquors within the state or, pursuant to a purchase of a\nwarehouse receipt, has caused or may cause liquors covered by such\nreceipt to be removed from a warehouse in this state, the court, taking\ninto consideration the fungible nature of such liquors, may make a\ntemporary order without notice prohibiting such person and his agents\nfrom selling, transferring or otherwise disposing of any liquors or any\nliquors and also prohibiting all other persons in possession of or\nhaving control over the same from selling, releasing, transferring or\notherwise disposing of any liquors imported or caused to be imported,\nproduced, distilled, manufactured, compounded, mixed or fermented, sold\nor transferred or removed by such person not so registered pending a\nhearing for a preliminary injunction.\n  (b) Upon granting a temporary order, the court shall direct that a\nhearing be held at the earliest possible time upon such notice and\nservice as the court shall direct. Where, after such opportunity for a\nhearing, the court determines that there is a likelihood that the\ncommissioner will prevail in such action, the court may grant a\npreliminary injunction restraining the sale, release, transfer or other\ndisposition of liquors subject to the temporary order.\n  (c) (1) Whenever the commissioner shall discover that any person not\nregistered as a distributor as required by this article has 

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