2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.130. Procedure for forfeiture and sale

RS 47:818.130 - Procedure for forfeiture and sale
A. The secretary may, in a summary proceeding or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used to transport any compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which a tax is levied by this Subpart, and on which the tax has not been paid in the manner herein provided, demand the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation.
B. In all cases where it is made to appear by affidavit that the residence of the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation is out of state or is unknown to the affiant, the court having jurisdiction of the proceeding shall appoint an attorney to represent the absent owner against whom the rule shall be tried contradictorily within ten days after the filing of the rule. The affidavit may be made by the secretary or his designee. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule but shall not waive time or any legal defense.
C. If it is established during the trial that the automobile, truck, boat, conveyance, vehicle, or other means of transportation was used to transport compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax had not been paid, then the court shall order the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other means of transportation. The court shall also order the sale of the item subject to forfeiture after ten days notice by advertisement in the official journal of the parish where the seizure was made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure was made, at public auction at the courthouse to the highest bidder for cash and without appraisal. It is the intent and purpose of this Section to afford the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation a fair opportunity for a court hearing and that the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate as a penalty for the violation of this Subpart by illegal transportation. The payment of the tax due at the moment of the seizure or thereafter shall not prevent, abate, discontinue, or defeat the forfeiture and sale of the seized property.
D. All funds collected from the sale of the seized and forfeited property shall be paid into the state treasury and credited to the same fund or funds that would have received credit for the tax on the product illegally transported.
E. The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten percent of the amount at issue in the summary proceeding. The attorney fees shall be taxed as costs and shall be paid out of the proceeds of the sale of the property.
Acts 2015, No. 147, §1, eff. July 1, 2015.