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Searching 2021-2022 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 205 : CIGARETTES AND TOBACCO PRODUCTS

Subchapter 003 : STAMP TAX

(Cite as: 32 V.S.A. § 7780)
  • § 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.)