Opinion ID: 2754130
Heading Depth: 2
Heading Rank: 4

Heading: Whether the currency and gambling records were

Text: proper subjects of the forfeiture petition. Finally, HEDA argues that the trial court erred in granting the State's petition for forfeiture of the currency and gaming records seized from Center Stage. First, HEDA 14 See also Redtop Market, Inc. v. State, 66 So. 3d 204 (Ala. 2010) (holding that a court lacks subject-matter jurisdiction to enter a judgment in a civil action declaring certain types of gambling devices legal so as to preempt future law-enforcement efforts that might be directed toward such machines). 38 1130388 argues that the State failed to prove that the currency seized had been used as bets or stakes in an illegal gambling activity. The trial court held: All of the currency and gambling paraphernalia seized from the identified facilities at Center Stage are clearly connected with the overall gambling activity at the facility. The currency in question was confiscated from cash registers, cabinets and drawers in the cashiers area; the vault, two [automatic-teller machines] and in an office area. Agent Borland, the officer in charge of the currency seizure, carefully detailed the location, amounts and areas where currency was located. It affirmatively appears from the testimony that the currency in issue is clearly attributable to the illegal gambling at Center Stage. Based on the record before us, the trial court's conclusion is not contrary to the great weight of the evidence. Likewise, the record supports the forfeiture of the documents and records seized from Center Stage. The State seized records related to winnings, advertising contracts, documents about contracts and pay rates for gaming systems, letters concerning Center Stage's tax status and operations, profit and loss statements, and federal W-2G forms used to report winnings to the Internal Revenue Service. The State also seized computers that contained electronic-gambling records. Section 13A-12-30 provides for the forfeiture of 39 1130388 gambling records possessed in connection with an illegal gambling operation. Because we are affirming the trial court's judgment holding that the activity at Center Stage constituted illegal gambling, the records related to that activity are also subject to forfeiture.