New York Laws
Part 6 - Seizures and Forfeitures
1846 - Seizure and Forfeiture of 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.

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