When any property has been seized under the provisions of section 12-461a, the commissioner may, at his discretion, after a hearing as provided in section 12-461, advertise such property for sale in a newspaper published or having a circulation in the town in which the seizure took place, at least five days before the sale. Any person claiming an interest in such property may make written application to the commissioner for a hearing, stating his interest in the property and his reasons why such interest should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 12-461 and 12-463. No sale of any property under the provisions of section 12-461a shall be made while an application for a hearing is pending before the commissioner, but the pendency of an appeal under the provisions of said section 12-463 shall not prevent the sale unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the property, conditioned upon the successful termination of the appeal. When any such sale has been consummated, the proceeds thereof shall become the property of the state, provided any person who has an interest in such property shall have the same rights with respect to the proceeds of such sale as such person had in relation to such property prior to sale.
(P.A. 85-391, S. 4, 7.)
Cited. 205 C. 51.
Structure Connecticut General Statutes
Chapter 221 - Motor Vehicle Fuels Tax
Section 12-455. - Definitions.
Section 12-455a. - Definitions.
Section 12-456. - Distributor's license. Surety bond. Service of process on nonresident distributor.
Section 12-457. - Records to be kept by distributor. Statement to purchaser.
Section 12-458. - Returns. Rate and payment of tax. Exemptions. Penalties.
Section 12-458a. - Purchase of fuel for export by distributor licensed in another state.
Section 12-458b. - Payment of tax by persons other than distributors.
Section 12-458c. - Imposition of tax not applicable to sales of fuel for certain uses.
Section 12-458d. - Imposition of fuel excise tax.
Section 12-458e. - Liability for wilful nonpayment of taxes collected.
Section 12-458f. - Alternative fuels not subject to tax.
Section 12-458g. - Diesel inventory tax as of July 1, 2002.
Section 12-458h. - Calculation of rate of tax to be imposed on the sale or use of diesel fuel.
Section 12-458i. - Computation of tax on motor vehicle fuels in a gaseous form.
Section 12-459. - Refunds of tax related to certain uses of fuel.
Section 12-460a. - Deposit of certain tax revenues into the Conservation Fund.
Section 12-461c. - Fuel and property subject to seizure. Procedure for sale thereof.
Section 12-462. - Exempt aviation fuel.
Section 12-462a. - Exempt dyed diesel fuel.
Section 12-464. - Penalties for wilful violations or fraudulent intent.
Section 12-465 to 12-474. - Special fuels tax.
Section 12-476. - Payment of receipts to Treasurer.
Section 12-476a. - Fuel transporters to report to commissioner. Penalty for violations.
Section 12-476b. - Identification of vehicles transporting fuel. Penalty for failure to comply.
Section 12-476c. - Duties of master of barge or tanker. Invoice or bill of sale.