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2017 Tennessee Code
Title 70 - Wildlife Resources
Chapter 3 - Ammunition Tax
§ 70-3-111. Goods unlawfully possessed declared contraband and subject to seizure -- Disposition of seized goods.
Universal Citation: TN Code § 70-3-111 (2017)
- (a) All shotgun shells and metallic cartridges, which are or shall be held, owned or possessed by any person, firm, corporation, joint-stock association or syndicate in avoidance, evasion or violation of any of the provisions of the tax described and provided for in this chapter, are hereby declared to be contraband goods and the title to the contraband forfeited to the state, and it shall be the duty of the executive director or the executive director's deputies or employees to seize the contraband goods.
- (b) The executive director or the executive director's agent making the seizure shall appraise the value of the contraband goods according to the executive director's or the agent's best judgment as to usual and ordinary retail price of the articles seized, and shall deliver to the person, firm, corporation, joint-stock association or syndicate, if any, found in possession of the contraband goods a receipt showing the fact of the seizure, stating from whom seized, the place of seizure, a description of the goods and the appraised value. A duplicate of the receipt shall be filed in the office of the wildlife resources agency and shall be open to public inspection. A copy of the receipt shall be posted at the place of the seizure.
- (c) Advertisement and sale of goods seized under this section must be proceeded with as follows: the executive director or the executive director's agent or representative must, within twenty (20) days after such seizure, advertise the shotgun shells and metallic cartridges for sale for cash, to the highest bidder, by written or printed posters posted at as many as two (2) public places in the county where the property is to be sold, one (1) at the courthouse door in the county, and one (1) at any public place in the county, the notices to be posted at least ten (10) days before the day of sale, and to contain a description of the property to be sold, and time and place of the sale.
- (d) Sales shall be made by the executive director or the executive director's agent or representative at the courthouse door in the county in which the shotgun shells or metallic cartridges, or both, were seized and sale shall be held within thirty (30) days of the date of seizure.
- (e) The proceeds of all such seizures after paying the costs and expenses of the seizures shall be paid into the state treasury and shall be placed to the credit of the wildlife resources fund.
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