P.R. Laws tit. 13, § 33182

2019-02-20 00:00:00+00
§ 33182. Seizure

(a) Seizure. —

(1) The Secretary shall seize any vehicle, beast, watercraft, or aircraft:

(A) Loaded with or which transports, carries, or moves;

(B) which is used or has been used to load, unload, transport, carry, or move, or which is caught loaded or in the act of being loaded or unloaded or transporting, carrying, or moving, or

(C) which has been used for any unlawful operation related to the possession, control, sale, transportation, use, or transfer of distilled spirits, or alcoholic beverages on which the taxes imposed under §§ 32401 et seq. of this title have not been paid.

(2) Any motor vehicles seized shall be placed under the custody of the Board of Seizures.

(3) For the seizure and disposal of vehicles, beasts, watercraft, and aircraft, the procedures established under §§ 1723 et seq. of Title 34, known as the “Uniform Seizures Act of 1988”, shall be followed.

(b) When a person is required to pay the taxes imposed in §§ 32401 et seq. of this title, or the fines imposed on him/her, and he/she fails to do so within the established term, the Secretary is hereby empowered to seize and sell, in public auction, the debtor’s property pursuant to the procedures established in §§ 33261—33279 of this title.

(c) The Secretary may seize and sell, in public auction, the plant, machinery, equipment, taxable products, and any other property used in the trade, business, or occupation of a person required to hold a license or permit under the provisions of §§ 32401 et seq. of this title, who has not obtained or renewed such license in the manner and within the term provided in §§ 32401 et seq. of this title, or whose license has been revoked.

(d) When the Secretary attaches and seizes products, be it because the corresponding taxes have not been paid or because the owner of such products has engaged in dealing such products without having obtained the necessary permit or license, or due to any other cause, as provided in §§ 32401 et seq. of this title, such products shall be transferred to the custody of the Secretary or the person whom he/she designates as depository. Any person charged with the custody of these products, who disposes of all or part thereof without the written authorization of the Secretary, shall be guilty of a misdemeanor.

History —Jan. 31, 2011, No. 1, § 6045.02, retroactive to Jan. 1, 2011.