§312. Failure to pay tax on imported tangible personal property or digital products; grounds for attachment

            A. The failure of any dealer to pay the tax and any interest, penalties, or costs due pursuant to the provisions of this Chapter on any tangible personal property or digital products imported from outside the state for use, consumption, distribution, or storage to be used in this state, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent taxpayer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.

            B. It is the intention of this law to prevent the disposition of tangible personal property or digital products in order to ensure payment of the tax imposed by this Chapter, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the state.

            Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.