Tennessee Statutes
§ 67-3-806 — Petroleum products and vehicles declared contraband - Confiscation - Procedure for hearing
Tennessee·Title 67
(a)Any petroleum product that is owned or possessed by any person in avoidance, evasion or violation of any provision contained in this part, and any vehicle that is used for storage or transportation of the product, are contraband and may be seized by the commissioner. All products and vehicles seized as contraband shall be delivered promptly to the custody of the department and disposed of under § 67-1-1435 . Proceeds of the sale shall be paid to the state treasury for the benefit of the general fund.
(b)Any person, claiming any property or any interest in property seized under subsection (a), may file with the commissioner at Nashville a written claim, requesting a hearing and stating the person's interest in the product or vehicle seized. The hearing shall be held under the Uniform A
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Tennessee § 67-3-806 (Petroleum products and vehicles declared contraband - Confiscation - Procedure for hearing) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1906.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund