§ 44-20-38 - Hearing on cigarettes seized.
SECTION 44-20-38
§ 44-20-38 Hearing on cigarettes seized.– When any cigarettes are seized under the provisions of § 44-20-37, anyperson claiming an interest in the cigarettes may make written application tothe tax administrator for a hearing, stating his or her interest in thecigarettes and his or her reasons why they should not be forfeited. Furtherproceedings on the application for a hearing are taken as provided in§§ 44-20-47 and 44-20-48. No destruction of any cigarettes under theprovisions of § 44-20-37 shall be carried out while an application for ahearing is pending before the tax administrator, but the pendency of an appealunder the provisions of § 44-20-48 shall not prevent the destructionunless the appellant posts a satisfactory bond, with surety, in an amountdouble the estimated value of the cigarettes, conditioned upon the successfultermination of the appeal.