New York Penal Code § 165.60

Criminal possession of stolen property; no defense
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§ 165.60 Criminal possession of stolen property; no defense.\n  In any prosecution for criminal possession of stolen property, it is\nno defense that:\n  1. The person who stole the property has not been convicted,\napprehended or identified; or\n  2. The defendant stole or participated in the larceny of the property;\nor\n  3. The larceny of the property did not occur in this state.\n

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