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

§ 1846. Seizure and forfeiture of cigarettes.--(a) Whenever a police

officer designated in section 1.20 of the criminal procedure law or a

peace officer designated in subdivision four of section 2.10 of such

law, acting pursuant to his or her special duties, shall discover any

cigarettes subject to tax provided by article twenty of this chapter or

by chapter thirteen of title eleven of the administrative code of the

city of New York, and upon which the tax has not been paid or the stamps

not affixed as required by such article or such chapter thirteen, they

are hereby authorized and empowered forthwith to seize and take

possession of such cigarettes, together with any vending machine or

receptacle in which they are held for sale. Such cigarettes, vending

machine or receptacle seized by a police officer or such peace officer

shall be turned over to the commissioner. Such seized cigarettes,

vending machine or receptacle, not including money contained in such

vending machine or receptacle, shall be forfeited to the state. The

commissioner may, within a reasonable time thereafter, upon publication

of a notice to such effect for at least five successive days, before the

day of sale, in a newspaper published or circulated in the county where

the seizure was made, sell such forfeited vending machines or

receptacles at public sale and pay the proceeds into the state treasury

to the credit of the general fund. Notwithstanding any other provision

of this section, the commissioner may enter into an agreement with any

city of this state which is authorized to impose a tax similar to that

imposed by article twenty of this chapter to provide for the disposition

between the state and any such city of the proceeds from any such sale.

All cigarettes forfeited to the state shall be destroyed or used for law

enforcement purposes, except that cigarettes that violate, or are

suspected of violating, federal trademark laws or import laws shall not

be used for law enforcement purposes. If the commissioner determines the

cigarettes may not be used for law enforcement purposes, the

commissioner must, within a reasonable time after the forfeiture of such

cigarettes, upon publication in the state registry, destroy such

forfeited cigarettes. The commissioner may, prior to any destruction of

cigarettes, permit the true holder of the trademark rights in the

cigarettes to inspect such forfeited cigarettes in order to assist in

any investigation regarding such cigarettes.

(a-1) Whenever a police officer designated in section 1.20 of the

criminal procedure law or a peace officer designated in subdivision four

of section 2.10 of such law, acting pursuant to his or her special

duties, shall discover any cigarettes which have been stamped in

violation of section four hundred eighty-b of this chapter, such officer

is hereby authorized and empowered forthwith to seize and take

possession of such cigarettes, and such cigarettes shall be subject to a

forfeiture action pursuant to the procedures provided for in article

thirteen-A of the civil practice law and rules, as if such article

specifically provided for forfeiture of cigarettes seized pursuant to

this section as a preconviction forfeiture crime. Subdivisions (b), (c)

and (d) of this section shall not apply to cigarettes seized pursuant to

this subdivision.

(b) In the alternative, the tax commission, on reasonable notice by

mail or otherwise, may permit the person from whom said cigarettes were

seized to redeem the said cigarettes, and any vending machine or

receptacle seized therewith, by the payment of the tax due, plus a

penalty of fifty per centum thereof, plus interest on the amount of tax

due for each month or fraction thereof after such tax became due

(determined without regard to any extension of time for filing or

paying) at the rate applicable under subparagraph (ii) of paragraph (a)

of subdivision one of section four hundred eighty-one of this chapter

and the costs incurred in such proceeding, which total payment shall not

be less than five dollars; provided, however, that such seizure and sale

or redemption shall not be deemed to relieve any person from fine or

imprisonment provided for in this article for violation of any provision

of article twenty of this chapter.

(c) In the alternative, the tax commission may dispose of any

cigarettes seized pursuant to this section, except those that violate,

or are suspected of violating, federal trademark laws or import laws, by

transferring them to the department of corrections and community

supervision for sale to or use by incarcerated individuals in such

institutions.

(d) Cigarettes seized pursuant to a violation of section four hundred

seventy-three-b of this chapter shall be destroyed. The department may

also seize and destroy any vending machine or receptacle in which

cigarettes stamped in violation of section four hundred seventy-three-b

of this chapter are held for sale.