West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12B - Registration Of Transient Vendors
Section 110-12B-9 - Seizure of Property of Transient Vendors

Universal Citation: 110 WV Code of State Rules 110-12B-9

Current through Register Vol. XLI, No. 38, September 20, 2024

9.1. Good Cause for Seizure of Property. -- If a transient vendor conducting business within this State fails to exhibit a valid business registration certificate upon demand by an investigator, revenue agent, or other authorized employee of the Tax Commissioner or any law-enforcement officer, such employee or any law-enforcement officer in this State at the request of such employee shall have authority to seize, without warrant, the tangible personal property and automobile, truck or other means of transportation used to transport or carry that property.

9.1.1. The Tax Commissioner's employee making the seizure shall issue a receipt of the transient vendor signed by the representative and the transient vendor.

9.1.2. The receipt shall contain an inventory of the property seized from the transient vendor, and the name and address of the Tax Commissioner's employee making the seizure.

9.1.3. If the transient vendor refuses to sign the receipt, another individual may witness the inventory and sign the receipt.

9.1.4. Property so seized shall be deemed to be contraband and shall be subject to immediate forfeiture proceedings instituted by the Tax Commissioner.

9.2. Release of Property Seized. -- Property seized pursuant to W. Va. Code '11-12-24(a) shall be released to the transient vendor upon the occurrence of any of the following:

9.2.1. The transient vendor presents a valid business registration certificate to an authorized employee of the Tax Commissioner, such certificate having been issued prior to the date the property was seized;; or

9.2.2. The transient vender registers with the Tax Commissioner and post a bond in the amount of five hundred ($500.00) dollars, either immediately or within fifteen (15) days after the property was seized; or

9.2.3. A court with appropriate jurisdiction issues an order directing the release of the seized property.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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