§ 417. Seizure of products and vehicles for violations
Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: July 1, 2023
Effective: July 1, 2023
68 Okl.St.Ann. § 417
§ 417. Seizure of products and vehicles for violations
A. All tobacco products upon which a tax is levied by Section 400 et seq. of this title and all tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title, found in the possession, custody or control of any person for the purpose of being consumed, sold or transported from one place to another in this state, for the purpose of evading or violating the provisions of Section 400 et seq. of this title, or with intent to avoid payment of the tax imposed thereunder, and any vehicle being used in avoidance of such tax may be seized by any authorized agent of the Oklahoma Tax Commission or any sheriff, deputy sheriff or police within the state. Tobacco products from the time of seizure shall be forfeited to the State of Oklahoma and assessment of penalty as provided thereby and assessment for any delinquent taxes found to be owing. A proper proceeding shall be filed to maintain such seizure and prosecute the forfeiture as herein provided; the provisions of this section shall not apply, however, where the tax on such tobacco products does not exceed One Dollar ($1.00).
C. The person making such seizure shall immediately make and file a written report thereof to the Tax Commission, showing the name of the person making such seizure, the place where seized, the person from whom seized, the property seized and an inventory and appraisement thereof, which inventory shall be based on the usual and ordinary retail price or value of the articles seized, and the Attorney General, in the case of tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title. Within sixty (60) days of seizure, the person from whom the property was seized may file a request for hearing with the Tax Commission or the Attorney General to show why the seized property should not be forfeited and destroyed. If a hearing is requested, the owner of the tobacco products shall be given at least ten (10) days' notice of the hearing. If no request for hearing is filed within the time provided, the property seized will be forfeited and destroyed.
Credits
Laws 1965, c. 238, § 2, eff. July 1, 1965; Laws 1999, c. 162, § 5; Laws 2008, c. 378, § 10, emerg. eff. June 4, 2008; Laws 2018, c. 66, § 6, eff. July 1, 2018; Laws 2021, c. 385, § 19, eff. July 1, 2021; Laws 2023, c. 285, § 5, eff. July 1, 2023.
68 Okl. St. Ann. § 417, OK ST T. 68 § 417
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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