§ 4-18 Reports.
RCNY § 4-18
(a)Agents (other than manufacturers) appointed by the Commissioner of Finance are required to file with him, on forms prescribed and prepared by the Commissioner of Finance, monthly reports showing such information as he may require, including, among other things: (1) The number of unstamped cigarettes: (i) on hand at the beginning of the month, (ii) purchased or received during the month, (iii) on hand at the end of the month, (iv) sold or disposed of during the month; (2) The number of stamps: (i) on hand at the beginning of the month, (ii) purchased during the month, (iii) on hand at the end of the month, (iv) affixed or otherwise disposed of during the month; and (3) The number of stamped cigarettes, with New York City stamps and joint New York State-New York City stamps affixed, on hand at the end of the month.
(b)Every agent (other than a manufacturer) is required to take a physical inventory of stamped cigarettes on hand at least twice a year. The results of such an inventory shall be reported on the agent's monthly report in the form and manner prescribed by the Commissioner of Finance. One of the semiannual physical inventories must be as of the end of the fiscal or calendar year of the agent and the other six months later.
(c)Five days prior to the return of cigarettes to a manufacturer, because the cigarettes have become unsalable, damaged, or for any other reason, each agent shall notify the Commissioner of Finance in writing of the number of cartons to be returned and the name of the manufacturer to whom delivery is to be made.
(d)Each manufacturer having an agency permit shall file with the Commissioner of Finance monthly reports showing the total sales of unstamped cigarettes made to agents or wholesale dealers licensed by the City, specifying the name and address of the purchaser, the date of delivery, and the number of cartons in each shipment of cigarettes delivered. These reports shall also specify the quantity of cigarettes returned because the cigarettes have become unsalable, and the name and address of the agent, wholesale dealer or other person making the return.
(e)Fifteen days prior to the distribution of sample cigarettes in the city, each manufacturer shall notify the Commissioner of Finance, in writing, of the amount to be distributed.
(f)Each manufacturer shall file a monthly report of the total number of packages and the number of cigarettes contained therein of sample cigarettes distributed in the city. Payment of the tax due shall be made with the monthly report required herein. If no sample cigarettes are distributed in the city during a month, no report is required for that month.
(g)Wholesale dealers other than agents may also be required to file such reports as the Commissioner of Finance may prescribe, showing the receipts and disposition of all stamped and unstamped cigarettes and any other information which the Commissioner of Finance may require.
(h)Monthly reports shall be filed on or before the 15th day of each month covering the transactions for the preceding calendar month.
