Southampton’s pot shop regulations are “unreasonably impracticable” — and flat-out illegal, the State Attorney General’s Office wrote in a recent letter to a federal judge, The Post has learned.

The blistering new letter, obtained by The Post, declared that the tony town has no authority to pile on permits, fees and zoning hurdles, which directly conflict with the state’s cannabis laws, according to AG Letitia James’ office.

The missive was sent Nov. 28 to US District Judge Judge Joanna Seybert, who is overseeing the case between the ritzy coastal town and the defiantly-opened Brown Budda cannabis dispensary.

The town is accused of rigging its local zoning code in an effort to stop pot shops from opening in Southampton, even allegedly trying to stick Brown Budda with a $40,000 bill fo

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