Relates to the required time period for the payment of cigarette tax stamps

This bill extends the payment deadline for cigarette tax stamps from 30 to 45 days for licensed agents who buy and affix these stamps. It directly affects businesses licensed as agents under New York's tax law, including distributors, importers, and manufacturers handling cigarette tax compliance. The key change modifies the payment period in the tax law, while maintaining existing rules on agent fees (up to $1,500), commissions (capped at 5%), and bonding requirements. The bill does not alter tax rates or introduce new fees, only adjusting the timeframe for agents to settle stamp payments.