The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
003
:
STAMP TAX
(Cite as: 32 V.S.A. § 7780)
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§ 7780. Hearing
When any cigarettes or tobacco products shall have been seized under the provisions
of section 7779 of this title, any person claiming an interest in such cigarettes or tobacco products who has not
previously been heard or who has not waived hearing may make written application to
the Commissioner for a hearing, stating an interest in the cigarettes or tobacco products
and reasons why they should not be forfeited. Further proceedings on such application
for hearing shall be taken as provided in sections 7782 and 7783 of this title. No cigarettes or tobacco products seized under the provisions of section 7779 of this title shall be destroyed while an application for a hearing is pending before the Commissioner,
but the pendency of an appeal under the provisions of section 7783 of this title shall not prevent destruction of the cigarettes or tobacco products unless the appellant
shall post a satisfactory bond, with surety, in an amount double the estimated value
of the cigarettes or tobacco products conditioned upon the successful termination
of the appeal. (Amended 1995, No. 29, § 17, eff. April 14, 1995.)