NY Tax L § 1846 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 6 - Seizures and Forfeitures 1846 - Seizure and Forfeiture of Cigarettes.

§  1846.  Seizure and forfeiture of cigarettes.--(a) Whenever a police officer designated in section 1.20 of the criminal procedure  law  or  a peace  officer  designated  in  subdivision four of section 2.10 of such law, acting pursuant to his or her special duties,  shall  discover  any cigarettes  subject to tax provided by article twenty of this chapter or by chapter thirteen of title eleven of the administrative  code  of  the city of New York, and upon which the tax has not been paid or the stamps not  affixed  as required by such article or such chapter thirteen, they are  hereby  authorized  and  empowered  forthwith  to  seize  and  take possession  of  such  cigarettes,  together  with any vending machine or receptacle in which they are held for  sale.  Such  cigarettes,  vending machine  or  receptacle seized by a police officer or such peace officer shall be turned  over  to  the  commissioner.  Such  seized  cigarettes, vending  machine  or  receptacle,  not including money contained in such vending machine or receptacle, shall be  forfeited  to  the  state.  The commissioner  may, within a reasonable time thereafter, upon publication of a notice to such effect for at least five successive days, before the day of sale, in a newspaper published or circulated in the county  where the   seizure   was  made,  sell  such  forfeited  vending  machines  or receptacles at public sale and pay the proceeds into the state  treasury to  the  credit of the general fund. Notwithstanding any other provision of this section, the commissioner may enter into an agreement  with  any city  of  this state which is authorized to impose a tax similar to that imposed by article twenty of this chapter to provide for the disposition between the state and any such city of the proceeds from any such  sale. All cigarettes forfeited to the state shall be destroyed or used for law enforcement  purposes,  except  that  cigarettes  that  violate,  or are suspected of violating, federal trademark laws or import laws shall  not be used for law enforcement purposes. If the commissioner determines the cigarettes   may   not   be  used  for  law  enforcement  purposes,  the commissioner must, within a reasonable time after the forfeiture of such cigarettes,  upon  publication  in  the  state  registry,  destroy  such forfeited  cigarettes. The commissioner may, prior to any destruction of cigarettes, permit the true  holder  of  the  trademark  rights  in  the cigarettes  to  inspect  such forfeited cigarettes in order to assist in any investigation regarding such cigarettes.  (a-1) Whenever a police officer designated  in  section  1.20  of  the criminal procedure law or a peace officer designated in subdivision four of  section  2.10  of  such  law,  acting pursuant to his or her special duties, shall  discover  any  cigarettes  which  have  been  stamped  in violation of section four hundred eighty-b of this chapter, such officer is   hereby  authorized  and  empowered  forthwith  to  seize  and  take possession of such cigarettes, and such cigarettes shall be subject to a forfeiture action pursuant to the procedures  provided  for  in  article thirteen-A  of  the  civil  practice  law  and rules, as if such article specifically provided for forfeiture of cigarettes  seized  pursuant  to this  section as a preconviction forfeiture crime. Subdivisions (b), (c) and (d) of this section shall not apply to cigarettes seized pursuant to this subdivision.  (b) In the alternative, the tax commission, on  reasonable  notice  by mail  or otherwise, may permit the person from whom said cigarettes were seized to redeem  the  said  cigarettes,  and  any  vending  machine  or receptacle  seized  therewith,  by  the  payment  of the tax due, plus a penalty of fifty per centum thereof, plus interest on the amount of  tax due  for  each  month  or  fraction  thereof  after  such tax became due (determined without regard to  any  extension  of  time  for  filing  or paying)  at the rate applicable under subparagraph (ii) of paragraph (a) of subdivision one of section four hundred eighty-one  of  this  chapter  and the costs incurred in such proceeding, which total payment shall not be less than five dollars; provided, however, that such seizure and sale or  redemption  shall  not  be deemed to relieve any person from fine or imprisonment provided for in this article for violation of any provision of article twenty of this chapter.  (c)  In  the  alternative,  the  tax  commission  may  dispose  of any cigarettes seized pursuant to this section, except those  that  violate, or are suspected of violating, federal trademark laws or import laws, by transferring  them  to  the  department  of  corrections  and  community supervision for sale to or  use  by  incarcerated  individuals  in  such institutions.  (d)  Cigarettes seized pursuant to a violation of section four hundred seventy-three-b of this chapter shall be destroyed. The  department  may also  seize  and  destroy  any  vending  machine  or receptacle in which cigarettes stamped in violation of section four hundred  seventy-three-b of this chapter are held for sale.