Okla. Admin. Code § 710:25-1-11

Current through Vol. 42, No. 7, December 16, 2024

Section 710:25-1-11 - Hearing on forfeiture; sale upon forfeiture

(a)Hearing; order. The Commission will conduct a hearing and determine the matter of whether or not a seized coin operated vending device and cash should be forfeited to the State. The owner of the device will be given at least ten (10) days' notice of the date of the hearing. If the Commission finds that the device and cash contents should be forfeited to the State, an order forfeiting the device and cash contents and directing the sale of the device will be issued.

(b)Sale. The sale may occur in the county where the device was seized or in Oklahoma County, at the discretion of the Commission. The sale will occur after ten (10) days' notice of the sale. Notices of the sale will be posted in five (5) conspicuous places in the county of the sale. One (1) notice must be posted on the bulletin board at the county courthouse of said county. The sale shall be for cash and proceeds shall be applied as follows:

(1) To the payment of the costs incident to the seizure and sale;

(2) To the payment of any other taxes, including penalties, that may accrue against the device; and

(3) The balance, if any, shall be remitted to the owner.

(c)Forfeiture of contents. The cash contained in any device and forfeited shall be an additional tax penalty and shall be in addition to all other penalties. [See: 68 O.S. § 1507 ]

Okla. Admin. Code § 710:25-1-11

Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98