Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to confiscation.
Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to
confiscation. All (1) unstamped cigarettes upon which taxes are imposed by this chapter,
or which are in the course of transport within this state and are not properly supported
by invoice or delivery tickets as required by section 12-306a, and (2) cigarettes, the
stamping of which is prohibited by subsection (b) of section 12-302 or subsection (b)
of section 12-303, which are in the possession, custody or control of any person for the
purpose of being consumed, sold or transported in this state, for the purpose of evading
or violating the provisions of this chapter, or with intent to avoid payment of the tax
imposed hereunder, and any automobile, truck, conveyance or other vehicle used in the
transportation of such cigarettes, and all paraphernalia, equipment or other tangible
personal property, incident to the use of such purposes, found in the place, building,
vehicle or vehicles where such cigarettes are found, are declared to be contraband goods;
and any house, building or other premises and any vehicle or other conveyance suspected
of containing such contraband goods may be searched under due process of law; and
any such contraband goods may be seized by the commissioner, agents or employees
of the commissioner, or by any peace officer of this state when directed by the commissioner to do so, without a warrant, provided nothing in this section shall be construed
to require the commissioner to confiscate unstamped cigarettes or property when the
commissioner has reason to believe that the owner thereof is not wilfully or intentionally
evading the tax imposed by this chapter. Any property seized under the provisions of
this chapter may, at the commissioner's discretion and except as otherwise provided by
this section, be offered by the commissioner for sale at public auction to the highest
bidder after advertisement, as provided in section 12-307, or the commissioner may
dispose of such property in a manner which the commissioner deems to be in the best
interest of the state. The commissioner shall deliver to the State Treasurer the proceeds
of any sale made under the provisions of this section. Before delivering any cigarettes
so sold to the purchaser, the commissioner shall require such purchaser to affix to the
packages the amount of stamps required by this chapter. The seizure and sale of any
cigarettes or other property under the provisions of this section shall not relieve any
person from a fine or other penalty for violation of this chapter. Any sale of cigarettes
by the commissioner, the stamping of which is prohibited by subsection (b) of section
12-302 or subsection (b) of section 12-303, may only be made to the manufacturer and
solely for purpose of export.
(1949 Rev., S. 1987; 1957, P.A. 524, S. 1; 1967, P.A. 788, S. 9; P.A. 99-109, S. 4, 8; P.A. 00-230, S. 4.)
History: 1967 act authorized commissioner to dispose of property in manner he deems will best serve interest of state;
Effect of P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax commissioner,
effective January 1, 1979; P.A. 99-109 added provisions re cigarettes the stamping of which is prohibited by Sec. 12-302
or 12-303 and made technical changes, effective July 1, 1999; P.A. 00-230 made a technical change.