Legislation

§ 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.