Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-10 - Coin Operated Amusement Device Tax Rules
Section 1320-04-10-.04 - CONFISCATION OF CONTRABAND

(1) In all cases of seizure of any device subject to confiscation under the provisions of T.C.A. § 67-4-504, written notice shall be given by the Department of Revenue to the person from whom the confiscation was made, and to all others with a legal interest in the property confiscated who are either made known to the Department of Revenue or who, by a reasonable examination of public records of titles and liens, should have been discovered. If the owner is unknown or cannot reasonably be ascertained, leaving the written notice at the location of the seizure constitutes good and reasonable notice of the confiscation. The notice shall state: a description of the property confiscated, the reason for confiscation, the method for seeking recovery, the time limit for seeking recovery, and the result of failure to seek or obtain recovery by the designated method.

(2) All devices seized and forfeited shall be sold by the Department of General Services pursuant to T.C.A. §§ 12-2-201 through 12-2-209.

(3) Any money or coins found or recovered in any device which has been seized and forfeited to the State of Tennessee under the provisions of T.C.A. § 67-5-504, are likewise forfeited to the State of Tennessee and shall be paid into the state treasury.

(4) Any person claiming an interest in a confiscated device may, within ten (10) days from the date of seizure, file with the Commissioner of the Department of Revenue a claim in writing, requesting a hearing pursuant to T.C.A. § 67-1-105 and stating his interest in the articles seized. At any such hearing, the initial burden shall be on the department to show by a preponderance of the evidence that the property in question was of such nature or was used in such manner as to be declared as contraband. Upon meeting that burden the property shall be forfeited unless the claimant shall provide that he is nevertheless qualified to recover the property in question.

(5) The action of the Commissioner of Revenue may be reviewed pursuant to the Uniform Administrative Procedures Act, T.C.A. § 5-4-301 et seq.