N.Y. Tax Law § 1846-A — Forfeiture action with respect to tobacco products

§ 1846-a. Forfeiture action with respect to tobacco products. (a)\nWhenever a police officer designated in section 1.20 of the criminal\nprocedure law or a peace officer designated in subdivision four of\nsection 2.10 of such law, acting pursuant to his special duties, shall\ndiscover any tobacco products in excess of five hundred cigars or ten\npounds of tobacco which are being imported for sale in the state where\nthe person importing or causing such tobacco products to be imported has\nnot been appointed as a distributor pursuant to section four hundred\nseventy-two of this chapter, such police officer or peace officer is\nhereby authorized and empowered forthwith to seize and take possession\nof such tobacco products. Such tobacco products seized by a police\nofficer or peace officer shall be turned over to the commissioner. Such\nseized tobacco products shall be forfeited to the state. All tobacco\nproducts forfeited to the state shall be destroyed or used for law\nenforcement purposes, except that tobacco products that violate, or are\nsuspected of violating, federal trademark laws or import laws shall not\nbe used for law enforcement purposes. If the commissioner determines the\ntobacco products may not be used for law enforcement purposes, the\ncommissioner must, within a reasonable time thereafter, upon publication\nin the state registry of a notice to such effect before the day of\ndestruction, destroy such forfeited tobacco products. The commissioner\nmay, prior to any destruction of tobacco products, permit the true\nholder of the trademark rights in the tobacco products to inspect such\nforfeited products in order to assist in any investigation regarding\nsuch tobacco products.\n (a-1) Whenever a police officer designated in section 1.20 of the\ncriminal procedure law or a peace officer designated in subdivision four\nof section 2.10 of the criminal procedure law, acting pursuant to his or\nher special duties, discovers any roll-your-own tobacco that is in\nviolation of section four hundred eighty-c of this chapter, the officer\nis authorized and empowered to seize and take possession of the\nroll-your-own tobacco, and the roll-your-own tobacco is subject to a\nforfeiture action under the procedures provided for in article\nthirteen-A of the civil practice law and rules, as if that article\nspecifically provided for forfeiture of roll-your-own tobacco seized\nunder this section as a preconviction forfeiture crime. Subdivisions (b)\nand (c) of this section do not apply to roll-your-own tobacco seized\npursuant to this subdivision.\n (b) In the alternative, the commissioner, on reasonable notice by mail\nor otherwise, may permit the person from whom said tobacco products were\nseized to redeem the said tobacco products by the payment of the tax\ndue, plus a penalty of fifty per centum thereof, plus interest on the\namount of tax due for each month or fraction thereof after such tax\nbecame due (determined without regard to any extension of time for\nfiling or paying) at the rate applicable under subparagraph (ii) of\nparagraph (a) of subdivision one of section four hundred eighty-one of\nthis chapter and the costs incurred in such proceeding, which total\npayment shall not be less than five dollars; provided, however, that\nsuch seizure and sale or redemption shall not be deemed to relieve any\nperson from fine or imprisonment provided for in this article for\nviolation of any provision of article twenty of this chapter.\n (c) In the alternative, the commissioner may dispose of any tobacco\nproducts seized pursuant to this section, except those that violate, or\nare suspected of violating, federal trademark or import laws, by\ntransferring them to the department of corrections and community\nsupervision for sale to or use by incarcerated individuals in such\ninstitutions.\n