NY S05701

Creates a Cigarette Tax Enforcement Fund in the joint custody of the State Comptroller and Commissioner of Taxation and Finance to receive a four cents per stamp concurrent expense allowance from cigarette tax stamp agents, revenues from sale of forfeited cigarettes, and other appropriated monies.

Establishes that proceeds from the Cigarette Tax Enforcement Fund shall be used solely to enforce the collection of cigarette taxes under Article 20 of the Tax Law or the Cigarette Marketing Standards Act under Article 20-A of the Tax Law.

Directs the Comptroller to transfer six million dollars to the Division of State Police when the fund balance exceeds six million five hundred thousand dollars to support cigarette tax and marketing standards enforcement activities, with funds available for transfer to other agencies and local law enforcement contracts.

Modifies forfeited cigarette disposition procedures to require offering seized cigarettes for inspection and purchase by manufacturers at two dollars and twenty cents per pack before offering to agents or destroying them, with all sale revenues deposited to the Cigarette Tax Enforcement Fund.

Establishes a reward program allowing the Commissioner to offer five dollar rewards to individuals who submit sworn statements about cigarette tax violations that lead to civil or criminal penalties, with rewards paid from the Cigarette Tax Enforcement Fund.