Section 9405 - Forfeitures; process and procedures(a)Subjects of forfeiture.--The following are subject to forfeiture to the Commonwealth and no property right shall exist in them: (1) Any liquid fuels or fuels produced in or imported into this Commonwealth by any distributor who does not possess a valid liquid fuels tax permit or fuels permit as required by section 9003 (relating to liquid fuels and fuels permits; bond or deposit of securities), except liquid fuels or fuels imported in barrels, drums or similar containers with a capacity of not more than 55 gallons in each barrel, drum or container.(2) All conveyances, including vehicles or vessels, used to transport liquid fuels or fuels as described in paragraph (1). Forfeiture of such conveyances shall be conducted in accordance with 42 Pa.C.S. §§ 5803 (relating to asset forfeiture), 5805 (relating to forfeiture procedure), 5806 (relating to motion for return of property), 5807 (relating to restrictions on use), 5807.1 (relating to prohibition on adoptive seizures) and 5808 (relating to exceptions).
(b)Method of seizure.-- Liquid fuels or fuels subject to forfeiture under this section may be seized by the Department of Revenue upon process issued by any court of common pleas having jurisdiction over the property. (c) through (j)[Deleted by 2017 Amendment.]Amended by P.L. TBD 2017 No. 13, § 11, eff. 7/1/2017.1992, June 11, P.L. 266, No. 47, § 9, effective in 60 days. Amended 1997, April 17, P.L. 6, No. 3, § 16, effective 7/1/1997.