NY Crim Pro L § 40.20 (2021)
2021 New York Laws CPL - Criminal Procedure Part 1 - General Provisions Title C - General Principles Relating to Requirements for and Exemptions From Criminal Prosecution Article 40 - Exemption From Prosecution by Reason of Previous Prosecution 40.20 - Previous Prosecution; When a Bar to Second Prosecution.

§ 40.20 Previous prosecution; when a bar to second prosecution.   1. A person may not be twice prosecuted for the same offense.   2.  A  person  may not be separately prosecuted for two offenses based upon the same act or criminal transaction unless:  (a) The offenses as defined have substantially different elements  and the   acts   establishing   one   offense   are   in  the  main  clearly distinguishable from those establishing the other; or  (b) Each of the offenses as defined contains an element which  is  not an  element  of  the  other,  and the statutory provisions defining such offenses are designed to prevent very different kinds of harm  or  evil; or  (c) One of such offenses consists of criminal possession of contraband matter and the other offense is one involving the use of such contraband matter, other than a sale thereof; or  (d)  One of the offenses is assault or some other offense resulting in physical injury to a person, and the other offense is  one  of  homicide based  upon  the death of such person from the same physical injury, and such  death  occurs  after  a  prosecution  for  the  assault  or  other non-homicide offense; or  (e)  Each offense involves death, injury, loss or other consequence to a different victim; or  (f) One of the  offenses  consists  of  a  violation  of  a  statutory provision  of another jurisdiction, which offense has been prosecuted in such other jurisdiction and has there been terminated by a  court  order expressly  founded  upon  insufficiency  of  evidence  to establish some element of such offense which is not an element of  the  other  offense, defined by the laws of this state; or  (g)  The  present  prosecution is for a consummated result offense, as defined in subdivision three of section 20.10, which  occurred  in  this state  and  the  offense was the result of a conspiracy, facilitation or solicitation prosecuted in another state.  (h) One of such offenses is  enterprise  corruption  in  violation  of section  460.20  of  the penal law, racketeering in violation of federal law or any comparable offense pursuant to the law of another state and a separate or subsequent prosecution is not barred  by  section  40.50  of this article.  (i)  One  of  the  offenses  consists of a violation of 18 U.S.C. 371, where the object of the conspiracy is to attempt in any manner to  evade or  defeat any federal income tax or the payment thereof, or a violation of 26 U.S.C. 7201, 26 U.S.C. 7202, 26 U.S.C. 7203, 26  U.S.C.  7204,  26 U.S.C.  7205,  26 U.S.C. 7206 or 26 U.S.C. 7212(A), where the purpose is to evade or defeat any federal income tax or the  payment  thereof,  and the  other  offense is committed for the purpose of evading or defeating any New York state or New York city  income  taxes  and  is  defined  in article  one  hundred  fifty-five  of the penal law, article one hundred seventy of the penal law, article one hundred seventy-five of the  penal law,  article  thirty-seven  of  the  tax  law or chapter forty of title eleven of the administrative code of the city of New York.