§ 36 §4372-A — Seizure and forfeiture of contraband cigarettes

Maine § 36 §4372-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 7: SPECIAL TAXES
• Ch. 703: CIGARETTE TAX

Text

1.
Generally.
Except as provided in subsection 2, any unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 that are found in this State are hereby declared to be contraband goods subject to seizure by and forfeiture to the State. All law enforcement officers, including contract officers pursuant to Title 22, section 1556‑A, and duly authorized agents of the State Tax Assessor may seize contraband cigarettes under the process described in subsection 3.
2.
Exceptions.
The following cigarettes are not subject to seizure:
3.
Procedure for seizure.
Contraband cigarettes may be seized by law enforcement officers and by duly authorized agents of the State Tax Assessor who have probable cause to believe that the cigarettes are unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 under the following circumstances:
4.
Procedure for forfeiture.
A petition for forfeiture must be filed as provided in this subsection.
5.
Jurisdiction and venue.
Cigarettes subject to forfeiture under this section must be declared forfeited by the District Court having jurisdiction over the cigarettes. Venue is in the location where the contraband cigarettes are seized or in Kennebec County.
6.
Type of action; burden of proof.
A proceeding instituted pursuant to this section is an in rem civil action. The State has the burden of proving all material facts by a preponderance of the evidence and the owner of the cigarettes or other person claiming the cigarettes has the burden of proving by a preponderance of the evidence one of the exceptions set forth in subsection 2.
7.
Hearings; disposition; deposit of funds.
At a hearing, other than a default proceeding, the court shall hear evidence, make findings of fact, enter conclusions of law and file a final order from which the parties have the right of appeal. When cigarettes are ordered forfeited, the final order must provide for the disposition of the cigarettes by the State Tax Assessor by public auction or by the Chief Procurement Officer. Proceeds must be deposited in the General Fund. Cigarettes described in section 4366‑C, subsection 1 must be destroyed by the State Tax Assessor in a manner that prevents their reintroduction into the marketplace.
8.
Default proceedings.
Default proceedings must be held in the same manner as default proceedings in other civil actions, except that service of motions and affidavits related to the default proceedings need not be served upon any person who has not answered or otherwise defended in the action.

Legislative History

PL 1997, c. 458, §17 (NEW). PL 1997, c. 668, §28 (AMD). PL 1999, c. 616, §§4-6 (AMD). PL 2007, c. 438, §98 (AMD). PL 2023, c. 516, Pt. B, §54 (AMD).