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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 7.5. Seizure and Forfeiture1
Section 30449
30449. Sale and destruction of forfeited property. (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 board at public auction. Notice of the sale shall be given by posting a written notice of the time and place of sale in three public places in the county where the property is to be sold for not less than five days nor more than 10 days before the sale. If the board is unable to sell any property forfeited to the state under this part or, if the board determines that the property is unsalable, it may destroy that property.
(b) Any property forfeited to the state pursuant to subdivision (e) of Section 30436 shall be destroyed.
(c) Any cigarettes forfeited to the state pursuant to subdivision (b) of Section 30436 shall be destroyed.
(d) Any cigarettes or tobacco products forfeited to the state pursuant to Division 8.6 (commencing with Section 22970) of the Business and Professions Code shall be destroyed.
(e) A record shall be kept of all property destroyed pursuant to this section showing the nature of the property, the quantity, the reason for, and the manner of destruction. The proceeds of the sale and any money forfeited to the state shall be deposited in the State Treasury to the credit of the General Fund.
History—Stats. 1968, p. 2122, in effect November 13, 1968, added the second, third and fourth sentences. Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, established the former first, second and third sentences as subdivision (a), substituted "Except as provided in subdivision (b), (c), or (d), any" before "property, except money, forfeited" in the first sentence, substituted "the" for "such" after "Notice of" and substituted "10" for "ten" after "nor more than" in the second sentence, added "," after "unsalable" and substituted "that property" for "such property" after "it may destroy" in the third sentence of subdivision (a); added subdivisions (b), (c) and (d); and established the former fourth and fifth sentences as subdivision (e).
1Chapter 7.5 was added by Stats. 1967, p. 2522, operative August 1, 1967.