NY A07590

Extends the grace period for agents to pay for cigarette tax stamps from thirty days to sixty days after the date of purchase.

Permits the commissioner to allow agents to pay for stamps within the extended sixty-day period at their discretion.

Updates gender-neutral language throughout the section by changing "he" to "he OR SHE" in references to the commissioner and agents.

Makes minor clarifying edits to existing tax law language regarding stamp purchases and agent licensing.

Takes effect immediately upon enactment.