§ 47:818.130 — Procedure for forfeiture and sale

Louisiana § 47:818.130

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.130. Procedure for forfeiture and sale
A. The secretary may, in a summary proceeding or by an action against the owner
or operator of any automobile, truck, boat, conveyance, vehicle, or other means of
transportation used to transport any compressed natural gas, liquefied natural gas, or
liquefied petroleum gas on which a tax is levied by this Subpart, and on which the tax has
not been paid in the manner herein provided, demand the forfeiture and sale of the
automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the
illegal transportation.
B. In all cases where it is made to appear by affidavit that the residence of the owner
of the automobile, truck, boat, conveyance, vehicle, or other means of transportation is out
of state or is unknown to the affiant, the court having jurisdiction of the proceeding shall
appoint an attorney to represent the absent owner against whom the rule shall be tried
contradictorily within ten days after the filing of the rule. The affidavit may be made by the
secretary or his designee. The attorney appointed to represent the absent owner may waive
service and citation of the petition or rule but shall not waive time or any legal defense.
C. If it is established during the trial that the automobile, truck, boat, conveyance,
vehicle, or other means of transportation was used to transport compressed natural gas,
liquefied natural gas, or liquefied petroleum gas on which the tax had not been paid, then the
court shall order the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other
means of transportation. The court shall also order the sale of the item subject to forfeiture
after ten days notice by advertisement in the official journal of the parish where the seizure
was made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the
sheriff of the parish in which the seizure was made, at public auction at the courthouse to the
highest bidder for cash and without appraisal. It is the intent and purpose of this Section to
afford the owner of the automobile, truck, boat, conveyance, vehicle, or other means of
transportation a fair opportunity for a court hearing and that the forfeiture and sale of the
automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate
as a penalty for the violation of this Subpart by illegal transportation. The payment of the
tax due at the moment of the seizure or thereafter shall not prevent, abate, discontinue, or
defeat the forfeiture and sale of the seized property.
D. All funds collected from the sale of the seized and forfeited property shall be paid
into the state treasury and credited to the same fund or funds that would have received credit
for the tax on the product illegally transported.
E. The court shall fix the fee of the attorney representing the owner when appointed
by the court, at a nominal sum not to exceed ten percent of the amount at issue in the
summary proceeding. The attorney fees shall be taxed as costs and shall be paid out of the
proceeds of the sale of the property.

Legislative History

Acts 2015, No. 147, §1, eff. July 1, 2015.