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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 5. Collection of Tax
Article 5. Seizure and Sale1
Section 30357
30357. Conduct of sale. At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.
1Article 5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.