(a)

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Terms Used In Tennessee Code 67-4-1020

  • Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
  • cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Conviction: A judgement of guilt against a criminal defendant.
  • Department: means the department of revenue. See Tennessee Code 67-4-1001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
  • Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Vending machine: means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer. See Tennessee Code 67-4-1001
(1) All manufactured tobacco products upon which all applicable tobacco taxes have not been paid and that are or shall be owned or possessed by any person in avoidance, evasion or violation of any of the provisions of this part, are declared to be contraband goods and may be seized by the commissioner, or any duly authorized representative, agent or employee of the department, without a warrant, and such goods shall be delivered to the department for sale at public auction to the highest bidder after due advertisement.
(2) The department, before delivering any of such goods so seized, shall require the purchaser to affix the proper amount of stamps to any cigarettes and pay the applicable tax on any other tobacco products so seized.
(3) Proceeds of all such seizures shall be paid by the commissioner into the state treasury, and ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this section.
(b) Any vehicle that may be used for transporting, for the purposes of distribution, gift or sale, any unstamped tobacco products shall likewise be subject to confiscation and sale in the same manner as provided in subsection (a), unless such vehicle is being used to transport such products in a manner deemed lawful as otherwise provided in this part. Any unstamped tobacco products found in any vehicle, except vehicles lawfully engaged in transporting such unstamped products, shall be prima facie evidence that such were intended to be used for gift, sale or distribution.
(c) This section shall likewise apply to any coin-operated vending machine in which any tobacco products are found, stored or possessed with the tobacco products bearing a counterfeit or bogus tobacco tax stamp or any unstamped tobacco products, such vending machine and tobacco products are declared to be contraband property and shall be subject to confiscation and sale as provided for in this part. Any such vending machine found containing such tobacco products with counterfeit or bogus stamps or containing any unstamped tobacco in such vending machine shall be prima facie evidence that it was there for gift, sale or distribution.
(d)

(1) Any tobacco products found, owned, stored or possessed by any person bearing a counterfeit or bogus tobacco tax stamp are likewise declared to be contraband property, and shall be subject to confiscation and sale as provided by this section. Any such tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution.
(2) Likewise, any unstamped tobacco products found, owned, stored or possessed at the same place or at the same time with any other tobacco products bearing counterfeit or bogus tax stamps are likewise declared to be contraband property and shall be subject to confiscation and sale as provided by this section. Such unstamped tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution.
(e)

(1) The possession of any counterfeit or bogus stamps, including any article, device, meter, mechanical or otherwise, that is used for the purpose of or in connection with the counterfeiting of tobacco tax stamps on tobacco products, or the unauthorized possession of a tobacco or cigarette stamp tax machine, meter, or ink that has been approved by the department for the use with the lawful tobacco tax stamps, is declared to be contraband property.
(2) The unstamped tobacco products shall be subject to seizure and confiscation, and sale in the manner as other property provided by this section.
(3) Any person violating this subsection (e) shall, upon conviction, be punished in accordance with the penalty prescribed under § 67-4-1007.
(f) Any money or coins found or recovered in any cigarette or tobacco vending machine, which machine has been ordered forfeited to the state of Tennessee under this part, shall likewise be forfeited to the state of Tennessee and the money paid into the state treasury by the commissioner.
(g) If, incidental to a confiscation of contraband as defined by this section, there is discovered any intoxicating liquor deemed to be held or transported illegally within the purview of § 57-3-411, § 57-9-201 or § 57-9-202, the confiscating officer is empowered and required to seize such liquor, notwithstanding the fact that such officer may not otherwise be empowered to take such action under § 57-3-411, § 57-9-201 or § 57-9-202. Any intoxicating liquor seized pursuant to this subsection (g) shall be delivered promptly as provided by § 57-3-411, § 57-9-201 or § 57-9-202, as may be appropriate, to the alcoholic beverage commission for sale or disposition as contraband in accordance with title 57.
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