Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-330h

Property seized as contraband. Procedure for persons claiming an interest in the property

Official textcga.ct.gov
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.

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In this chapter (15 sections)
  1. 12-330a · Definitions
  2. 12-330b · Licensure of distributors and unclassified importers.…
  3. 12-330c · Tax on tobacco products and snuff tobacco products
  4. 12-330d · Monthly returns and payment of tax by distributors and…
  5. 12-330e · Suspension or revocation of license for failure to comply…
  6. 12-330f · Tobacco products on which no tax has been paid. Penalties
  7. 12-330g · Tobacco products on which no tax has been paid. Declared…
  8. 12-330h · Property seized as contraband. Procedure for persons claiming…
  9. 12-330i · Record-keeping requirements and access. Deficiency…
  10. 12-330j · Penalty for wilful failure to comply with this chapter or…
  11. 12-330k · Hearings ordered by commissioner
  12. 12-330m · Appeal
  13. 12-330n · Administration. Regulations
  14. 12-330o · Records of shipments and receipts of tobacco products…
  15. 12-330p · Overpayments and refunds
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