N.Y. Tax Law § 496-D — Enforcement

§ 496-d. Enforcement. The commissioner or the commissioner's duly\nauthorized representatives are hereby authorized:\n (a) To conduct regulatory inspections during normal business hours of\nany place of business, including a vehicle used for such business, where\nadult-use cannabis products are distributed, placed, stored, sold or\noffered for sale. For the purposes of this section, "place of business"\nshall not include a residence or other real property, or any personal\nvehicle on or about such property, not held out as open to the public or\notherwise being utilized in a business or commercial manner, unless\nprobable cause exists to believe that such residence, real property or\nvehicle is being used in such a business or commercial manner for the\nbuying or selling of adult-use cannabis products.\n (b) To examine any adult-use cannabis products and the books, papers,\ninvoices and other records of any place of business or vehicle where\nadult-use cannabis products are distributed, placed, stored, sold or\noffered for sale. Any person in possession, control or occupancy of any\nsuch business is required to give to the commissioner or the\ncommissioner's duly authorized representatives or the duly authorized\nrepresentatives of the office of cannabis management, the means,\nfacilities, and opportunity for such examinations. For the purposes of\nthis section, "place of business" shall not include a residence or other\nreal property, or any personal vehicle on or about such property, not\nheld out as open to the public or otherwise being utilized in a business\nor commercial manner, unless probable cause exists to believe that such\nresidence, real property or vehicle is being used in such a business or\ncommercial manner for the buying or selling of adult-use cannabis\nproducts.\n (c) If any person registered under section four hundred ninety-four of\nthis article, or their agents, refuses to give the commissioner, or the\ncommissioner's duly authorized representatives, the means, facilities\nand opportunity for the inspections and examinations required by this\nsection, the commissioner, after notice and an opportunity for a\nhearing, may revoke their registration to distribute or sell adult-use\ncannabis products at retail:\n (i) for a period of one year for the first such failure;\n (ii) for a period of up to three years for a second such failure\nwithin a period of three years; and\n (iii) for a period of up to seven years for a third such failure\nwithin five years.\n (d) The commissioner or the commissioner's duly authorized\nrepresentatives shall seize any illicit cannabis found in any place of\nbusiness or vehicle where adult-use cannabis products are distributed,\nplaced, stored, sold or offered for sale by any person who does not\npossess a certificate of registration as described in section four\nhundred ninety-four of this chapter.\n (e) All illicit cannabis seized pursuant to the authority of this\nchapter or any other law of this state shall be turned over to the\noffice of cannabis management or their authorized representative. Such\nseized illicit cannabis shall, after notice and an opportunity for a\nhearing, be forfeited to the state. If the office of cannabis management\ndetermines the illicit cannabis cannot be used for law enforcement\npurposes, it may, within a reasonable time after the forfeiture of such\nillicit cannabis, upon publication in the state registry, destroy such\nforfeited illicit cannabis.\n