1848 – Forfeiture Action With Respect to Motor Fuel and Vehicle Carrying Such Fuel.
§ 1848. Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel. (a) Temporary seizure. 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 […]
1830 – Other References.
§ 1830. Other references.–For criminal penalties for violations of article thirty-four of this chapter relating to the New York state lottery for education, see sections sixteen hundred nine and sixteen hundred ten of this chapter.
1831 – Failure to Obey Subpoenas.
§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed, pursuant to section one hundred seventy-four of this chapter or the provisions of the civil practice law and rules, in connection with any matter arising under this chapter, or any related income or earnings tax statute, to attend as a witness or to […]
1832 – Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply.
§ 1832. Non-preemption; penal law anticipatory offenses and accessorial liability apply. (a) Unless expressly stated otherwise, the penalties provided in this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute. (b) The offenses specified in title G of the penal law and the provisions of article twenty […]
1833 – Tax Preparer Registration.
§ 1833. Tax preparer registration. A commercial tax return preparer, as defined by paragraph three of subdivision (a) of section thirty-two of this chapter, who willfully and with the intent to evade the requirements of section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature […]
1838 – Filing of Documents.
§ 1838. Filing of documents.–For purposes of the prosecution of offenses under the provisions of this chapter, reports, returns, statements, lists, accounts, other documents or other information required to be filed with or delivered to the tax commission shall include such items which under the provisions of this chapter or any related statute are required […]
1839 – Disposition of Fines.
§ 1839. Disposition of fines.–All fines levied under this article shall be paid into the state treasury to the credit of the general fund.
1845 – Forfeiture Action With Respect to Alcoholic Beverages and Vehicles Carrying Such Beverages.
§ 1845. Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages. (a) Temporary seizure. 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 more than ninety […]
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 […]
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 his special duties, shall discover any tobacco products in excess of five hundred cigars or […]