N.Y. Tax Law § 1846 — Seizure and forfeiture of cigarettes

§ 1846. Seizure and forfeiture of cigarettes.--(a) Whenever a police\nofficer designated in section 1.20 of the criminal procedure law or a\npeace officer designated in subdivision four of section 2.10 of such\nlaw, acting pursuant to his or her special duties, shall discover any\ncigarettes subject to tax provided by article twenty of this chapter or\nby chapter thirteen of title eleven of the administrative code of the\ncity of New York, and upon which the tax has not been paid or the stamps\nnot affixed as required by such article or such chapter thirteen, they\nare hereby authorized and empowered forthwith to seize and take\npossession of such cigarettes, together with any vending machine or\nreceptacle in which they are held for sale. Such cigarettes, vending\nmachine or receptacle seized by a police officer or such peace officer\nshall be turned over to the commissioner. Such seized cigarettes,\nvending machine or receptacle, not including money contained in such\nvending machine or receptacle, shall be forfeited to the state. The\ncommissioner may, within a reasonable time thereafter, upon publication\nof a notice to such effect for at least five successive days, before the\nday of sale, in a newspaper published or circulated in the county where\nthe seizure was made, sell such forfeited vending machines or\nreceptacles at public sale and pay the proceeds into the state treasury\nto the credit of the general fund. Notwithstanding any other provision\nof this section, the commissioner may enter into an agreement with any\ncity of this state which is authorized to impose a tax similar to that\nimposed by article twenty of this chapter to provide for the disposition\nbetween the state and any such city of the proceeds from any such sale.\nAll cigarettes forfeited to the state shall be destroyed or used for law\nenforcement purposes, except that cigarettes 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\ncigarettes may not be used for law enforcement purposes, the\ncommissioner must, within a reasonable time after the forfeiture of such\ncigarettes, upon publication in the state registry, destroy such\nforfeited cigarettes. The commissioner may, prior to any destruction of\ncigarettes, permit the true holder of the trademark rights in the\ncigarettes to inspect such forfeited cigarettes in order to assist in\nany investigation regarding such cigarettes.\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 such law, acting pursuant to his or her special\nduties, shall discover any cigarettes which have been stamped in\nviolation of section four hundred eighty-b of this chapter, such officer\nis hereby authorized and empowered forthwith to seize and take\npossession of such cigarettes, and such cigarettes shall be subject to a\nforfeiture action pursuant to the procedures provided for in article\nthirteen-A of the civil practice law and rules, as if such article\nspecifically provided for forfeiture of cigarettes seized pursuant to\nthis section as a preconviction forfeiture crime. Subdivisions (b), (c)\nand (d) of this section shall not apply to cigarettes seized pursuant to\nthis subdivision.\n (b) In the alternative, the tax commission, on reasonable notice by\nmail or otherwise, may permit the person from whom said cigarettes were\nseized to redeem the said cigarettes, and any vending machine or\nreceptacle seized therewith, by the payment of the tax due, plus a\npenalty of fifty per centum thereof, plus interest on the amount of tax\ndue for each month or fraction thereof after such tax became due\n(determined without regard to any extension of time for filing or\npaying) at the rate applicable under subparagraph (ii) of paragraph (a)\nof subdivision one of section four hundred eighty-one of this chapter\nand the costs incurred in such proceeding, which total payment shall not\nbe less than five dollars; provided, however, that such seizure and sale\nor redemption shall not be deemed to relieve any person from fine or\nimprisonment provided for in this article for violation of any provision\nof article twenty of this chapter.\n (c) In the alternative, the tax commission may dispose of any\ncigarettes seized pursuant to this section, except those that violate,\nor are suspected of violating, federal trademark laws 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 (d) Cigarettes seized pursuant to a violation of section four hundred\nseventy-three-b of this chapter shall be destroyed. The department may\nalso seize and destroy any vending machine or receptacle in which\ncigarettes stamped in violation of section four hundred seventy-three-b\nof this chapter are held for sale.\n