2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 214a - Tobacco Products Tax
Section 12-330h - Property seized as contraband. Procedure for persons claiming an interest in the property.
When any property has been seized under the provisions of section 12-330g, the commissioner may, at his discretion, after a hearing as provided in section 12-330l, advertise such property for sale in a newspaper published or having a circulation in the town in which the seizure took place, at least five days before the sale. Any person claiming an interest in such property may make written application to the commissioner for a hearing, stating his interest in the property and his reasons why the property should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 12-330l and 12-330m. No property may be sold under the provisions of section 12-330g while an application for a hearing is pending before the commissioner, but the pendency of an appeal under the provisions of section 12-330m shall not prevent the sale unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the property, conditioned upon the successful termination of the appeal.
(P.A. 89-251, S. 31, 203; P.A. 15-179, S. 2.)
History: P.A. 15-179 made technical changes, effective July 2, 2015.
