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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 30436
30436. Property forfeited. 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 this state in violation of Section 30431 or Section 30432.
(b) Cigarettes not contained in packages to which are affixed California cigarette tax stamp or meter impressions or tobacco products upon which the tobacco products surtax has not been paid, which are offered for sale, possessed, kept, stored, or owned by any person with the intent of the person to sell the cigarettes or tobacco products without payment of the taxes imposed by this part.
(c) Any cigarette or tobacco product vending machine, together with the cigarettes, tobacco products, money or other contents thereof, that has been loaded, in whole or in part, with packages of cigarettes that do not have California cigarette tax stamps or meter impressions affixed or tobacco products upon which the tobacco products surtax has not been paid.
(d) Cigarettes contained in packages to which are affixed California cigarette tax stamps or meter impressions in violation of Section 30163.
(e) Cigarettes or tobacco products to which are affixed California cigarette tax stamps or meter impressions, or for which tax is paid pursuant to Sections 30123 and 30131.2, in violation of Section 30165.1, regardless of whether the violation is subject to the defense described in paragraph (2) of subdivision (i) of Section 30165.1.
History—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" in subdivisions (a), (b) and (c), added "or tobacco … been paid" after "impressions" in subdivisions (b) and (c), and added "or tobacco product" before "vending machine" in subdivision (c). Stats. 1999, Ch. 935 (SB 702), in effect October 10, 1999, added subdivision (d). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "Cigarettes contained in packages to which are affixed California cigarette tax stamps or meter impressions in violation of Section 30163" for "Cigarettes contained in packages that are stamped or metered in violation of Section 30163" in subdivision (d). Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, substituted "state" for "State of California" after "is hereby forfeited to" in the first sentence; deleted "the provisions of" after "in violation of" in subdivision (a); added "," after "kept, stored" in subdivision (b); substituted "that" for "which" after "contents thereof," and after "with packages of cigarettes", and added "," after "has been loaded" and after "in whole or in part" in subdivision (c); and added subdivision (e).
1Chapter 7.5 was added by Stats. 1967, p. 2522, operative August 1, 1967.