Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article II. Sales and Use Tax |
Chapter 39. Transient Vendors |
Section 39.11. Forfeiture proceedings
Latest version.
-
In order to institute the proceedings to secure an order of forfeiture of the seized property, the Department will within 30 days after confiscation, file a civil complaint in the court of common pleas of the county in which the property was taken. In the event the complaint is not filed within the prescribed time, the tangible personal property seized shall be returned to the person from whom it was seized or its owner.
Notation
This section cited in 61 Pa. Code § 39.9 (relating to seizure of property).