                                 CODE OF VIRGINIA

UNLAWFUL IMPORTING, TRANSPORTATION, DELIVERY, STORAGE, ACQUIRING OR SALE OF
FUEL; SALE TO ENFORCE ASSESSMENT (§ 58.1-2274)

A. Upon the discovery of any fuel illegally imported into, or illegally
transported, delivered, stored, acquired, or sold in, the Commonwealth, the
Commissioner may order the tank or other storage receptacle in which the fuel is
located to be seized and locked or sealed until the tax, penalties and interest
levied under this chapter are assessed and paid.

B. If the assessment for such tax is not paid within 30 days, the Commissioner
is hereby authorized, in addition to the other remedies authorized in this
chapter, to sell such fuel and use the proceeds of such sale to satisfy the
assessment due, with any funds which exceed the assessment and costs of the sale
being returned to the owner of the fuel.

C. All fuel and any property, tangible or intangible, which may be found upon
the person or in any vehicle which such person is using, including the vehicle
itself, to aid the person in the transportation or sale of illegally
transported, delivered, stored, sold, imported or acquired fuel, and any
property found in the immediate vicinity of any place where such illegally
transported, delivered, stored, sold, imported or acquired fuel may be located,
including motor vehicles, tanks, and other storage devices, used to aid in the
illegal transportation or sale of such fuel, shall be deemed contraband and
shall be forfeited to the Commonwealth.

D. Any efforts by the Department to effect the forfeiture allowed under the
authority of this section shall be governed by Chapter 22.1 (&#xA7; 19.2-386.1
et seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be
applicable to the Department&#8217;s tax collection powers and the use of such
powers to enforce a tax liability against the illegally transported, delivered,
stored, sold, imported or acquired fuel.

HISTORY: 2000, cc. 729, 758; 2012, cc. 283, 363, 756.