California Revenue and Taxation Code CHAPTER 7.5 - Seizure and Forfeiture

• Section 30435.
  (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of any building,...
• Section 30436.
  The following property, upon seizure by the board, is hereby forfeited to the state:(a) Cigarettes or tobacco products transported upon the highways, roads, or streets of...
• Section 30437.
  Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows:(a) Notice shall be given by...
• Section 30438.
  Any person owning or claiming any interest in the property may file a verified petition with the board stating his interest in the property and...
• Section 30439.
  If the board determines that the property was seized erroneously or illegally, it shall order the release of the property. If the board denies the...
• Section 30440.
  Within 20 days from the date of the mailing of the board’s notice of denial of the petition, the petitioner may file an action against...
• Section 30441.
  Within 20 days after the seizure of property under this chapter, any person owning or claiming an interest in the property may offer to deposit...
• Section 30442.
  Notwithstanding any other provisions of this chapter, upon making a seizure of property under Section 30436, the board may at any time prior to the...
• Section 30443.
  Copies of the petition shall be served personally or by registered or certified mail on all persons known by the board to have any right,...
• Section 30444.
  Any person claiming any right, title or interest in the property may within 20 days after service of the petition upon him file an answer...
• Section 30445.
  If at the expiration of 20 days after the petition has been personally served, mailed or published there is no answer on file, the court...
• Section 30446.
  If a timely answer has been filed, the proceeding shall be set for hearing on a day within 30 days after the expiration of the...
• Section 30447.
  At the time set for the hearing any person having a timely answer on file may offer evidence to establish that the seizure and forfeiture...
• Section 30448.
  The court shall determine whether the seizure of the property was in accordance with law and enter an appropriate order for the disposition of the...
• Section 30449.
  (a) Except as provided in subdivision (b), (c), or (d), any property, except money, forfeited to the state under this chapter shall be sold by the...

Last modified: October 22, 2018