Section 8285 - Property rights(a) No property rights shall exist in any vending machine in which unstamped cigarettes are found, nor shall any property rights exist in any vehicle containing two thousand or more unstamped cigarettes or containing more than two hundred unstamped cigarettes if the owner has been previously convicted of the illegal sale, possession or transportation of unstamped cigarettes in this or any other jurisdiction. The said vending machine, all cigarettes contained therein, and the vehicle which contained said unstamped cigarettes shall be deemed contraband and shall be confiscated at the discretion of the Secretary of Revenue, and shall be forfeited to the Commonwealth as provided in subsections (e) and (f). No such property, when in the custody of the department, the police or other proper peace officers shall be seized or taken therefrom by any writ of replevin or other judicial process unless a petition for forfeiture is not timely filed.(b) Upon said forfeiture or confiscation, the department shall dispose of any forfeited machine or forfeited cigarettes in accordance with subsections (e) and (f).(c) No property rights shall exist in any packages of cigarettes which have been taken from any person who has been found in violation of the provisions of section 1273 or any cigarettes sold or offered for sale by any person without a proper license or any cigarettes sold or offered for sale by any person not possessing proper documentation showing legal purchase of said cigarettes and all such packages of cigarettes shall be deemed contraband, shall be confiscated and shall be forfeited to the Commonwealth without further proceedings and shall be delivered to the agents of the department at the time of conviction by the judge, justice of the peace, magistrate or alderman.(d) No property rights shall exist in any machinery, equipment, fixtures, stenciling device, stamp, stamping device, or other paraphernalia designed or used to counterfeit Pennsylvania cigarette tax stamps nor shall any property rights exist in any packages of cigarettes confiscated in connection with the operation of any counterfeiting or other scheme designed to evade the payment of proper Pennsylvania cigarette tax. Said machinery, equipment, fixtures, stenciling device, stamp, stamping device or other paraphernalia and cigarettes shall be confiscated and at the discretion of the Secretary of Revenue, shall be forfeited to the Commonwealth in accordance with the provisions of this article.(e) The department shall dispose of cigarettes forfeited under the provisions of this article by the sale or destruction of cigarettes pursuant to regulations promulgated by the Secretary of Revenue.(f) The proceedings for the forfeiture of any cigarette vending machine or motor vehicle, in which are found unstamped cigarettes shall be in rem. The Commonwealth shall be the plaintiff and the property shall be the defendant. A petition shall be filed within ten days after confiscation in the court of common pleas of the county in which the property or vehicle was taken by agents of the department, the police or other such authorized peace officer, verified by oath or affirmation of any cigarette tax enforcement officer, police officer or other person. In the event that such petition is not filed within the time prescribed herein, such confiscated vending machine or motor vehicle shall be immediately returned to the person from whom confiscated or the owner thereof.(g) The petition shall contain the following: (1) The description of the property or vehicle seized.(2) A statement of the time when and place where seized.(3) The name and address of the owner, if known.(4) The name and address of the person in possession, if known.(5) The statement of the circumstances under which the property was found and the number and description of all unstamped or improperly stamped cigarettes found therein.(6) A prayer for an order forfeiting said property to the Commonwealth, unless cause be shown to the contrary.(h) A copy of the petition shall be served in any manner provided by law for service of process or complaint in an action in assumpsit on the owner if he can be found within the Commonwealth. If the owner cannot be found within the Commonwealth, a copy of the petition shall be served on the owner by registered mail or certified mail, return receipt requested, addressed to the last known address of the owner. The person in possession and all encumbrance holders having a perfected security interest in the property confiscated shall be notified in a like manner. The copies shall have endorsed thereon a notice substantially similar to the following: "To the claimant of the within property: You are required to file an answer to this petition setting forth your title in and right to possession of said property, within twenty days from the service hereof, and you are also notified that if you fail to file said answer, a decree of forfeiture will be entered against said property."
(i) The notice shall be signed by the petitioner or his attorney or the district attorney or Attorney General.(j) If the owner of the property is unknown, notice of the petition shall also be given by an advertisement in only one newspaper of general circulation published in the county where the property was seized, once a week for two successive weeks. No other advertisement of any sort shall be necessary, any other law to the contrary notwithstanding. The notice shall contain a statement of the seizure of the property, with the description thereof, the place and date of seizure, and shall direct any claimants thereof to file a claim therefor, on or before a date given in the notice, which shall not be less than ten days from the date of the last publication.(k) Upon the filing of any claim for the property setting forth a right of possession thereof, the case shall be deemed at issue and a hearing shall be held within ten days thereof.(l) At the time of the hearing, if the Commonwealth shall prove by competent evidence to the satisfaction of the court that the machine or motor vehicle in question was found to contain unstamped or improperly stamped cigarettes, then and in that event the claimant shall show that he is the owner of the cigarette vending machine or other equipment, motor vehicle or cigarettes, and that all cigarettes found in the machine, or any other place from which the cigarettes were seized, did contain the proper amount of genuine Pennsylvania cigarette tax stamps, or that he is otherwise not subject to the provisions of this section as the result of any exemption or allowance provided for in other sections of this article.(m) The claimant shall have the burden of proving that he is not subject to the provisions of this section, but the burden of proof shall be upon the Commonwealth to prove all other facts necessary for the forfeiture of a cigarette vending machine or motor vehicle. In the event that the Commonwealth has not met its burden by a preponderance of the evidence, or the claimant has proved that he is not subject to the provisions of this section, the court shall order the machine, motor vehicle or other equipment returned to the claimant; otherwise, the court shall order the same forfeited to the Commonwealth: Provided, however, That in the case of a motor vehicle, should the claimant prove to the satisfaction of the court that he is the registered owner of the motor vehicle and that he did not know, nor had reason to know, that it was being used to carry unstamped or improperly stamped cigarettes or tobacco products, the court in its discretion, may order the same returned to the claimant.(n) In the case of a motor vehicle, should the claimant prove that he holds a valid encumbrance upon such motor vehicle, notice of which encumbrance has been duly noted on the certificate of title to said motor vehicle in accordance with the provisions of Title 75 of the Pennsylvania Consolidated Statutes (relating to vehicles), such forfeiture shall be subject to such encumbrance as of the date of the seizure less prepaid or unearned interest and before said motor vehicle may be sold, exchanged or otherwise transferred or retained for use by the Commonwealth, the outstanding amount of such encumbrance shall be paid to the claimant; or possession of the motor vehicle shall be turned over to the claimant who shall expose the same to public sale and shall pay over to the Commonwealth any amount realized in excess of the outstanding amount of such encumbrance less the reasonable costs incurred by claimant in conducting such sale.1971, March 4, P.L. 6, No. 2, art. XII, § 1285, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days. Amended 1991, Aug. 4, P.L. 97, No. 22, § 35, effective in 15 days; 2001 , June 22, P.L. 353, No. 23, §19, eff. 1/1/2002.