2023 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.