NY State — NY Penal Law
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Statute text reproduced from nysenate.gov. Not attorney-reviewed for your situation — for reference only.
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PL § 165.60
§ 165.60 Criminal possession of stolen property; no defense.
In any prosecution for criminal possession of stolen property, it is no defense that:
1.The person who stole the property has not been convicted, apprehended or identified; or
2.The defendant stole or participated in the larceny of the property; or
3.The larceny of the property did not occur in this state.
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