Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement
Section 9405 - Forfeitures; process and procedures

(a) Subjects of forfeiture.--The following are subject to forfeiture to the Commonwealth and no property right shall exist in them:
(1) Any liquid fuels or fuels produced in or imported into this Commonwealth by any distributor who does not possess a valid liquid fuels tax permit or fuels permit as required by section 9003 (relating to liquid fuels and fuels permits; bond or deposit of securities), except liquid fuels or fuels imported in barrels, drums or similar containers with a capacity of not more than 55 gallons in each barrel, drum or container.
(2) All conveyances, including vehicles or vessels, used to transport liquid fuels or fuels as described in paragraph (1). Forfeiture of such conveyances shall be conducted in accordance with 42 Pa.C.S. §§ 5803 (relating to asset forfeiture), 5805 (relating to forfeiture procedure), 5806 (relating to motion for return of property), 5807 (relating to restrictions on use), 5807.1 (relating to prohibition on adoptive seizures) and 5808 (relating to exceptions).
(i) (Deleted by amendment).
(ii) (Deleted by amendment).
(b) Method of seizure.--Liquid fuels or fuels subject to forfeiture under this section may be seized by the Department of Revenue upon process issued by any court of common pleas having jurisdiction over the property.
(c) Limit on return of property.--(Deleted by amendment).
(d) In rem proceedings.--(Deleted by amendment).
(e) Contents of petition.--(Deleted by amendment).
(f) Service of process.--(Deleted by amendment).
(g) Advertisement.--(Deleted by amendment).
(h) Hearing date.--(Deleted by amendment).
(i) Standard of proof.--(Deleted by amendment).
(j) Encumbered motor vehicle.--(Deleted by amendment).
(Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997; June 29, 2017, P.L.247, No.13, eff. July 1, 2017)

1997 Amendment. Act 3 amended subsecs. (a)(1) and (2)(i), (b), (c)(2), (d) and (i).
Cross References. Section 9405 is referred to in section 9403 of this title; section 5803 of Title 42 (Judiciary and Judicial Procedure).

Structure Pennsylvania Consolidated & Unconsolidated Statutes