102
In forceDealing with forfeited thing
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 5Provisions about seizing and retaining things
102 Dealing with forfeited thing
(1)
On the forfeiture of a retained thing to the State, it becomes the State’s property and may be dealt with by the commissioner as the commissioner considers appropriate.
(2)
Without limiting subsection (1), the commissioner may destroy or dispose of the thing.
This Act’s bill:Explanatory memorandum
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