NY Tax L § 1846-A (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 6 - Seizures and Forfeitures 1846-A - Forfeiture Action With Respect to Tobacco Products.

§  1846-a.  Forfeiture  action  with  respect to tobacco products. (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 special  duties,  shall discover  any  tobacco  products in excess of five hundred cigars or ten pounds of tobacco which are being imported for sale in the  state  where the person importing or causing such tobacco products to be imported has not  been  appointed  as  a distributor pursuant to section four hundred seventy-two of this chapter, such police officer  or  peace  officer  is hereby  authorized  and empowered forthwith to seize and take possession of such tobacco products. Such  tobacco  products  seized  by  a  police officer  or peace officer shall be turned over to the commissioner. Such seized tobacco products shall be forfeited to  the  state.  All  tobacco products  forfeited  to  the  state  shall  be destroyed or used for law enforcement purposes, except that tobacco products 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 tobacco products may not be  used  for  law  enforcement  purposes,  the commissioner must, within a reasonable time thereafter, upon publication in  the  state  registry  of  a  notice to such effect before the day of destruction, destroy such forfeited tobacco products.  The  commissioner may,  prior  to  any  destruction  of  tobacco products, permit the true holder of the trademark rights in the tobacco products to  inspect  such forfeited  products  in  order  to assist in any investigation regarding such tobacco products.  (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 the criminal procedure law, acting pursuant to his or her  special  duties,  discovers  any  roll-your-own  tobacco that is in violation of section four hundred eighty-c of this chapter, the  officer is  authorized  and  empowered  to  seize  and  take  possession  of the roll-your-own tobacco, and the roll-your-own tobacco  is  subject  to  a forfeiture   action   under  the  procedures  provided  for  in  article thirteen-A of the civil practice law  and  rules,  as  if  that  article specifically  provided  for  forfeiture  of roll-your-own tobacco seized under this section as a preconviction forfeiture crime. Subdivisions (b) and (c) of this section do not apply  to  roll-your-own  tobacco  seized pursuant to this subdivision.  (b) In the alternative, the commissioner, on reasonable notice by mail or otherwise, may permit the person from whom said tobacco products were seized  to  redeem  the  said tobacco products 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 commissioner may dispose of any tobacco products seized pursuant to this section, except those that violate,  or are  suspected  of  violating,  federal  trademark  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.