New York Tax Code § 494

Registration and renewal
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§ 494. Registration and renewal. (a) (1) Every distributor on whom tax\nis imposed under this article and every person who sells adult-use\ncannabis products at retail must file with the commissioner a properly\ncompleted application for a certificate of registration and obtain such\ncertificate before engaging in business, provided, however, this section\nshall not apply to a natural person engaged in lawful activity\npertaining to personal use or personal cultivation pursuant to article\ntwo hundred twenty-two of the penal law. An application for a\ncertificate of registration must be submitted electronically, on a form\nprescribed by the commissioner, and must be accompanied by a\nnon-refundable application fee of six hundred dollars. A certificate of\nregistration shall not be assignable or transferable and shall be\ndestroyed immediately upon such person ceasing to do business as\nspecified in such certificate, or in the event that such business never\ncommenced.\n  (2) Provided, however, that the commissioner shall refund or credit an\napplication fee paid with respect to the registration of an adult-use\ncannabis business in this state if, prior to the beginning of the period\nwith respect to which such registration relates, the certificate of\nregistration described in paragraph one of this subdivision is returned\nto the department or, if such certificate has been destroyed, the\noperator of such business satisfactorily accounts to the commissioner\nfor the missing certificate, but such business may not sell adult-use\ncannabis products in this state during such period, unless it is\nre-registered. Such refund or credit shall be deemed a refund of tax\npaid in error, provided, however, no interest shall be allowed or paid\non any such refund.\n  (b) (1) The commissioner shall refuse to issue a certificate of\nregistration to any applicant and shall revoke the certificate of\nregistration of any such person who does not possess a valid license\nfrom the office of cannabis management.\n  (2) The commissioner may refuse to issue a certificate of registration\nto any applicant where such applicant:\n  (i) has a past-due liability as that term is defined in section one\nhundred seventy-one-v of this chapter;\n  (ii) has had a certificate of registration under this article, a\nlicense from the office of cannabis management, or any license or\nregistration provided for in this chapter revoked or suspended where\nsuch revocation or suspension was in effect on the date the application\nwas filed or ended within one year from the date on which such\napplication was filed;\n  (iii) has been convicted of a crime provided for in this chapter\nwithin one year from the date on which such application was filed or the\ncertificate was issued, as applicable;\n  (iv) willfully fails to file a report or return required by this\narticle;\n  (v) willfully files, causes to be filed, gives or causes to be given a\nreport, return, certificate or affidavit required by this article which\nis false;\n  (vi) willfully fails to collect or truthfully account for or pay over\nany tax imposed by this article;\n  (vii) has been determined to have possessed illicit cannabis within\none year from the date on which such application was filed;\n  (viii) is a distributor that has been determined to have knowingly\nsold adult-use cannabis products to any person who sells adult-use\ncannabis products at retail and who is not registered under this\nsection, or whose registration has been suspended or revoked; or\n  (ix) has a place of business at the same premises as that of a\ndistributor upon whom tax is imposed under this article, or person who\nsells adult-use cannabis products at retail, whose registration has been\nrevoked and where such revocation is still in effect, unless the\napplicant provides the commissioner with adequate documentation\ndemonstrating that such applicant acquired the premises or business\nthrough an arm's length transaction as def

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