Tag Archives: contraband cigarettes

The federal district court for the Northern District of New York vanquished a decision of the Tax Appeals Tribunal by holding that the imposition of a $150 per carton penalty under Tax Law Section 481(1)(b)(i) for contraband cigarettes imposed by the NYS Department of Taxation and Finance following the taxpayer’s conviction and payment of restitution for the same offense under Tax Law Section 1814 violated the Fifth Amendment’s Double Jeopardy Clause. Continue reading →