N.Y. Tax Law § 1846-a: Forfeiture action with respect to tobacco products

§ 1846-a. Forfeiture action with respect to tobacco products. (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 their special duties, shall

discover any tobacco products in excess of five hundred cigars, ten

pounds of tobacco, or one hundred fifty units of alternative nicotine

products, which are possessed for the purpose of sale in the state when

the excise taxes on such tobacco products have not been assumed or paid

by a distributor appointed pursuant to section four hundred seventy-two

of this chapter, such police officer or peace officer is hereby

authorized and empowered forthwith to seize and take possession of such

tobacco products. Such tobacco products seized by a police officer or

peace officer shall be turned over to the commissioner. Such seized

tobacco products shall be forfeited to the state. All tobacco products

forfeited to the state shall be destroyed or used for law enforcement

purposes, except that tobacco products 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 tobacco

products may not be used for law enforcement purposes, the commissioner

must, within a reasonable time thereafter, upon publication in the state

registry of a notice to such effect before the day of destruction,

destroy such forfeited tobacco products. The commissioner may, prior to

any destruction of tobacco products, permit the true holder of the

trademark rights in the tobacco products to inspect such forfeited

products in order to assist in any investigation regarding such tobacco

products.

(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 the criminal procedure law, acting pursuant to his or

her special duties, discovers any roll-your-own tobacco that is in

violation of section four hundred eighty-c of this chapter, the officer

is authorized and empowered to seize and take possession of the

roll-your-own tobacco, and the roll-your-own tobacco is subject to a

forfeiture action under the procedures provided for in article

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

specifically provided for forfeiture of roll-your-own tobacco seized

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

and (c) of this section do not apply to roll-your-own tobacco seized

pursuant to this subdivision.

(b) In the alternative, the commissioner, on reasonable notice by mail

or otherwise, may permit the person from whom said tobacco products were

seized to redeem the said tobacco products 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 commissioner may dispose of any tobacco

products seized pursuant to this section, except those that violate, or

are suspected of violating, federal trademark 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.