Seized Cigarettes Administrative Hearing Process

If cigarettes have been seized/confiscated during a physical inspection by a NVCTB Agent, retailer may file a written request for a hearing before the Administrator for an informal presentation of evidence showing that the cigarettes were erroneously seized and request these be returned to the retailer.

Administrative Hearing Process

  • The request must be filed within 10 calendar days of the seizure by email to [email protected].
  • Local cigarette taxes on seized cigarettes plus a 10% penalty shall be paid prior to the hearing.
  • Within 5 calendar days after receipt of a request for hearing and payment of unpaid local cigarette taxes, the Administrator shall notify the petitioner of the hearing’s date and time to be held within 15 calendar days of the date the notification is mailed.
  • Within 5 calendar days after the hearing, the Administrator shall notify the petitioner, whether the request for a correction has been granted or denied.
  • Any petitioner who is dissatisfied with the written decision of the Administrator may appeal such decision within 30 calendar days of the date of such decision to the appropriate Court in the jurisdiction where the seizure occurred.
  • After petitioner has exhausted all administrative appeal procedures, seized cigarettes will be disposed of by sale or other method deemed appropriate by the NVCTB. No credit from any sale of cigarettes shall be allowed toward any tax and penalties assessed.

Administrative Hearing Procedures Handout.

Should you have any questions concerning the process, please contact us by email at [email protected] or by phone at 703-802-0373.