§ 431, subd. 3, amended. Revocation or Bus pension. § 434, subd. 2, par. (b), amended. § 485, subd. 3, amended. Notwithstanding any other provision of this article, the tax commission may permit the purchase of liquors and wines without tax by a holder of a distiller's license from another holder of a distiller's license, in which event the liquors and wines so purchased shall be subject to the taxes imposed by this article in the hands of the purchaser in the same manner and to the same extent as if such purchaser had imported or caused the same to be imported into this state or had produced, distilled, manufactured, brewed, compounded, mixed or fermented the same within this state. § 3. Subdivision three of section four hundred and thirty-one of such chapter as added by chapter one hundred and forty-two of the laws of nineteen hundred thirty-three and amended by chapter ninety-four of the laws of nineteen hundred thirty-four is hereby amended to read as follows: 3. In addition to the foregoing proceedings, in case of default of any distributor to pay, within the time limited herein, any tax or penalty which he is required to pay under the provisions of this article, the tax commission may forward a written statement of the facts showing such default in payment of taxes and/or penalties to the state liquor authority and may request the revocation or suspension of the license or licenses of such distributor on account of such default. § 4. Paragraph marked (b) of subdivision two of section four hundred and thirty-four of such chapter, as added by chapter ninety-four of the laws of nineteen hundred thirty-four is hereby amended to read as follows: (b) Any person holding a distiller's or wholesaler's license issued by the state liquor authority, who, pursuant to such license, shall sell any alcoholic beverages, upon which taxes imposed by this article have been paid, for delivery to a point outside this state may secure reimbursement for the amount of the taxes so paid in the manner and subject to the conditions specified in this subdivision, provided proof of delivery to such point outside this state is furnished, but in a case specified in this paragraph no refund shall be made under paragraph (a) of this subdivision. § 5. Subdivision three of section four hundred and thirty-five of such chapter as added by chapter one hundred and forty-two of the laws of nineteen hundred thirty-three and amended by chapter four hundred and seventy-nine of the laws of nineteen hundred thirty-four is hereby amended to read as follows: 3. The comptroller, after reserving such refund fund and expense fund, shall, on or before the tenth day of each month pay into the state treasury to the credit of the general fund from the balance to his credit in such bank, banking house, or trust company at the close of business on the last day of the preceding month on account of taxes deposited during such month a sum equal to the total amounts audited by him within such preceding month for expenses, including personal service and maintenance, of the state liquor authority incurred pursuant to appropriations, and also fifty per centum of the remainder of such balance. subd. 1, amended. to be con⚫ § 6. Subdivision one of section four hundred and thirty-seven 437, of such chapter as added by chapter ninety-four of the laws of ame nineteen hundred thirty-four is hereby amended to read as follows: 1. Except in accordance with proper judicial order or as in this Reports section or otherwise provided by law, it shall be unlawful for the fidential, tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, or any officer or person who, pursuant to this section, is permitted to inspect any return or report or to whom a copy, an abstract or a portion of any return or report is furnished, or to whom any information contained in any return or report is furnished, to divulge or make known in any manner the contents or any other information relating to the business of a distributor, owner or other person contained in any return or report required under this article. The officers charged with the custody of such returns or reports shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the state, the state liquor authority, any county alcoholic beverage control board, the New York city alcoholic beverage control board or the tax commission in an action or proceeding under the provisions of this chapter or chapter three-b of the consolidated laws, or on behalf of any party to any action or proceeding under the provisions of this article or chapter three-b of the consolidated laws, when the returns or the reports or the facts shown thereby are directly involved in such action or proceeding, or in an action or proceeding relating to the regulation or taxation of alcoholic beverages on behalf of officers to whom information shall have been supplied as provided in subdivision two of this section, in any of which events the court may require the production of, and may admit in evidence so much of said returns or reports or of the facts shown thereby as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the tax commission, in its discretion, from allowing the inspection or delivery of a certified copy of any return or report filed under this article or of any information contained in any such return or report by or to a duly authorized officer or employee of the state liquor authority or of the New York city alcoholic beverage control board or of any county alcoholic beverage control board, or by or to the attorney-general or other legal representatives of the state when an action shall have been commenced pursuant to this chapter or chapter three-b of the consolidated laws in which such returns or reports of the facts shown thereby are directly involved, nor to prohibit the delivery to a distributor, owner or other person, or a duly authorized representative of such distributor, owner or other person of a certified copy of any return or report filed by such distributor, owner or other person pursuant to this article, nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns or reports and the items thereof. Returns and reports shall be preserved for three years and thereafter until the tax commission orders them to be destroyed. $ 438 a mended. § 7. Section four hundred and thirty-eight of such chapter as added by chapter ninety-four of the laws of nineteen hundred thirty-four is hereby amended to read as follows: § 438. Sale of stamps authorized. Notwithstanding any other provision of this article, the tax commission may by regulation provide that the taxes on alcoholic beverages shall be collected through the sale of stamps, to be prepared and sold by it. The tax commission shall have power to determine the form and denominations of such stamps and to prescribe by regulation the manner and time of affixation of such stamps to containers of alcoholic beverages. It may provide for the sale of such stamps by duly authorized agents, but such stamps shall not be sold by any person not Penalties. so authorized. The penalties for failure to affix stamps, in case the same are prescribed by the tax commission, shall be the same as the penalties in this article provided for failure to pay taxes. If stamps are so prescribed, any alcoholic beverages in containers. to which stamps are required to be affixed shall be subject to confiscation by any duly authorized representative of the tax commission or by any peace officer in case the stamps are not so affixed. Alcoholic beverages so confiscated may be sold by the tax commission to any person holding a proper license granted by the state liquor authority, and the proceeds of any such sale shall be paid into the treasury of the state. In case stamps are so prescribed, any person who shall counterfeit the same or who shall wilfully remove or alter or knowingly permit to be removed or altered the cancellation or defacing marks required to be placed upon any stamp with intent to use such stamp, or who shall open any container of alcoholic beverages without first destroying the stamp affixed thereto, or who shall knowingly or wilfully buy, prepare for use, use, have in his possession or suffer to be used any washed, restored or counterfeit stamp, shall be guilty of a misdemeanor and on conviction thereof shall be liable to a fine of not less than five hundred dollars nor more than one thousand dollars, or be imprisoned for not more than one year, or subjected to both such fine and imprisonment at the discretion of the court. Any person who shall sell or use any alcoholic beverages upon which the tax shall not have been paid by the affixation of stamps, if prescribed pursuant to this section, shall also be guilty of a misdemeanor and shall be subject to like punishment therefor. In the event that stamps are prescribed all of the provisions of this article shall apply, so far as they may be or can be made applicable. § 8. This act shall take effect immediately. CHAPTER 133 AN ACT to amend chapter one hundred and five of the laws of nineteen hundred sixteen, entitled "An act to provide for the assessment of property and the collection of taxes and assessments in the several towns of Westchester county, and in the special tax and school districts in such towns, also providing for the sale and transfer of tax liens for such unpaid taxes and assessments, and for the foreclosure of such transfers of tax liens," in relation to property covered by tax liens of both town and village Became a law March 16, 1935, with the approval of the Governor. Passed, three-fifths being present The People of the State of New York, represented in Senate and Assembly, do enact as follows: ch. 105, Section 1. Chapter one hundred and five of the laws of nineteen L. 1916, hundred sixteen, entitled "An act to provide for the assessment of § 46-a, property and the collection of taxes and assessments in the several added. towns of Westchester county, and in the special tax and school districts in such towns, also providing for the sale and transfer of tax liens for such unpaid taxes and assessments, and for the foreclosure of such transfers of tax liens," is hereby amended by adding a new section thereto to be section forty-six-a, to read as follows: of town § 46-a. In the event any town shall be the owner of any tax lien Foreclosure on property upon which another town or village shall also have a tax liens. lien for unpaid taxes and/or assessments, it shall be lawful for such towns or villages by resolution of their respective governing bodies to enter into an agreement whereby any one or more of such tax liens may be foreclosed and upon a sale of the property in foreclosure the same shall be sold free and clear of town, school and village taxes and assessments and the proceeds of sale after paying the costs and expenses of sale, if insufficient to pay all taxes and assessments in full, shall be divided between such towns and villages proportionately to the amount due each as of the day of sale. In the event such an agreement is entered into, the affidavit of regularity shall so state and a copy of such agreement shall be attached thereto, whereupon, notwithstanding anything in chapter one hundred and five of the laws of nineteen hundred and sixteen as amended to the contrary, the judgment shall refer to said agreement and provide for the sale of such premises free and clear of all town and village taxes and assessments which are a lien on said premises on or prior to the date of sale, and for a division of such proceeds as in said agreement and this act provided § 2. This act shall take effect immediately. L. 1916, ch. 105, § 34, CHAPTER 134 AN ACT to amend chapter one hundred and five of the laws of nineteen hundred sixteen, entitled "An act to provide for the assessment of property and the collection of taxes and assessments in the several towns of Westchester county, and in the special tax and school districts in such towns, also providing for the sale and transfer of tax liens for such unpaid taxes and assessments, and for the foreclosure of such transfers of tax liens," in relation to publishing notice of sale of tax liens Became a law March 16, 1935, with the approval of the Governor. Passed, three-fifths being present The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section thirty-four of chapter one hundred and five of the laws of nineteen hundred sixteen, entitled "An act to proamended, vide for the assessment of property and the collection of taxes and assessments in the several towns of Westchester county, and in the special tax and school districts in such towns, also providing for the sale and transfer of tax liens for such unpaid taxes and assessments, and for the foreclosure of such transfers of tax liens, as amended by chapter one hundred and seven of the laws of nineteen hundred twenty, is hereby amended to read as follows: Transfer of tax lien. § 34. Sales of tax liens for taxes and assessments; proceedings. The right of the town to receive taxes and assessments and the lien thereof may be sold by the town, and after such sale shall be transferred in the manner provided by this act. The right and lien so sold shall be called "tax lien," and the instrument by which it is assigned shall be called "transfer of tax lien." Whenever any tax on lands or tenements, any assessment on lands or tenements for local improvements, or any town district tax or assessment, levied subsequent to January first, nineteen hundred and fifteen, or school district tax or assessment levied subsequent to January first, nineteen hundred and fourteen, shall remain. unpaid as shown on the return of the receiver of taxes provided for by section thirty of this act, it shall be lawful for the supervisor to advertise the tax liens on the said lands and tenements, or any of them, for sale, including in such advertisement the tax lien for all items up to a date named in the advertisement, for which a sale has not been had or a lease given, and by such advertisement the owner or owners of such lands and tenements respectively shall be required to pay the amount of such taxes and assessments with the penalties thereon, as hereinbefore provided, so remaining unpaid, together with the charges of such notice and advertisement, to the receiver of taxes of such town, and notice shall be given by such advertisement that if default shall be made in such payment the tax lien on such lands and tenements will be sold at public auction at a day and place therein |