(2) A contraband tobacco product or contraband inhalant delivery system found by the Department of Revenue or a law enforcement agency may be seized immediately by the department or agency and is subject to forfeiture. If seized and forfeited under this section, the contraband tobacco product or the contraband inhalant delivery system must be destroyed.
(3) Notwithstanding ORS 305.280 or 323.416, a seizure and forfeiture made under this section may be appealed to the magistrate division of the Oregon Tax Court within 30 days of the date of the seizure in the manner provided in ORS 305.404 to 305.560. [2021 c.586 §9]