Section 38A. Whenever the commissioner or a police officer shall discover, in the possession of any person not being a stamper, licensed transportation company or one authorized by the commissioner, any cigarettes subject to tax under this chapter that do not have affixed thereto the required Massachusetts stamps showing the payment of excise, he is hereby authorized and empowered to seize and take possession of such cigarettes, together with any vending machine or other receptacle in which they are contained. Such cigarettes, vending machine or other receptacle seized by a police officer shall be turned over to the commissioner and shall be forfeited to the commonwealth. The commissioner shall, within a reasonable time thereafter, by a public notice at least five days before the day of sale, sell such forfeited cigarettes, vending machines or other receptacles at public sale and pay the proceeds into the state treasury. Cigarettes so seized and sold shall be sold only to a stamper or other licensee under this chapter, and the notice of sale shall contain a provision to this effect. Amounts received by the commissioner from the sale of seized or forfeited property under the provisions of this chapter shall be deposited into the General Fund.

Last modified: March 26, 2006