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 39.9. Seizure of property
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(a) If a transient vendor conducting business within this Commonwealth fails to exhibit a valid transient vendor certificate upon demand by the Department, the Department will have the authority to seize without warrant, the tangible personal property, automobile, truck or other means of transportation used to transport or carry that property.
(b) The Departments representative making the seizure shall issue a receipt to the transient vendor signed by the representative and the transient vendor. If the transient vendor refuses to sign the receipt, another individual may witness the inventory and sign the receipt. The receipt shall contain an inventory of the property seized from the transient vendor and the name and address of the Departments representative making the seizure.
(c) Property seized shall be deemed contraband and shall be subject to immediate forfeiture proceedings instituted by the Department under § 39.11 (relating to forfeiture proceedings).