§ 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.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 205 - Cigarettes and Tobacco Products
§ 7701. Administration of chapter
§ 7732. Application for and issuance of license
§ 7734. Penalties for sales without license
§ 7736. Revocation and suspension of licenses
§ 7772. Form and sale of stamps
§ 7773. Use and redemption of stamps
§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
§ 7777. Records required; inspection and examination; assessment of tax deficiency
§ 7778. Unstamped packages—Penalties
§ 7781. Powers of officer conducting hearings
§ 7782. Application for hearing
§ 7786. Gray marketed cigarettes
§ 7811. Imposition of tobacco products tax
§ 7812. Liability for collection of tax
§ 7813. Returns and payment of tax by licensed wholesale dealer
§ 7815. Licensed wholesale dealers
§ 7816. Records to be kept; examination
§ 7817. Determination of tax on failure to file return
§ 7818. Tax as debt to the State