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This entry was published on 2021-08-13
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SECTION 1846-A
Forfeiture action with respect to tobacco products
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 6
§ 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 his special duties, shall
discover any tobacco products in excess of five hundred cigars or ten
pounds of tobacco which are being imported for sale in the state where
the person importing or causing such tobacco products to be imported has
not been appointed as a distributor 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.