§ 58.1-2274. Unlawful importing, transportation, delivery, storage or sale of fuel; sale to enforce assessmen...
A. Upon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored or sold in, the Commonwealth, the Commissioner shall order the tank or other storage receptacle in which the fuel is located to be seized and locked or sealed until the tax, penalties and interest levied under this chapter are assessed and paid.
B. If the assessment for such tax is not paid within thirty days, the Commissioner is hereby authorized, in addition to the other remedies authorized in this chapter, to sell such fuel and use the proceeds of such sale to satisfy the assessment due, with any funds which exceed the assessment and costs of the sale being returned to the owner of the fuel.
C. All fuel and any property, tangible or intangible, which may be found upon the person or in any vehicle which such person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired fuel, and any property found in the immediate vicinity of any place where such illegally transported, delivered, stored, sold, imported or acquired fuel may be located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of such fuel, shall be deemed contraband and shall be forfeited to the Commonwealth.
D. Any efforts by the Department to effect the forfeiture allowed under the authority of this section shall be governed by Chapter 22 (§ 19.2-369 et seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be applicable to the Department's tax collection powers and the use of such powers to enforce a tax liability against the illegally transported, delivered, stored, sold, imported or acquired fuel.
(2000, cc. 729, 758.)Sections: Previous 58.1-2268 58.1-2268.1 58.1-2269 58.1-2270 58.1-2271 58.1-2272 58.1-2273 58.1-2274 58.1-2275 58.1-2276 58.1-2277 58.1-2278 58.1-2279 58.1-2280 58.1-2281 Next
Last modified: April 16, 2009