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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 30437
30437. Notice of seizure and forfeiture. 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 personal service or by certified mail to all persons known by the board to have any right, title or interest in the property.
(b) (1) Except as provided in paragraph 2, the board shall include a notice of seizure and forfeiture on its Web site for a period of six months from the notice of seizure.
(2) Web site notification is not required when the amount of cigarettes seized is less than 61 cartons of 200 cigarettes each or an equivalent amount of tobacco products.
(c) Notice shall include a description of the property, the reason for the seizure, and the time and place of the seizure.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, restructured the entire section by retaining the basic seizure reporting requirements but breaking it down into subdivisions (a), (b), and (c) and added minimum carton seizure criteria contained in (b)(2). Stats. 2004, Ch. 82 (AB 2491), in effect June 30, 2004, substituted "certified" for "registered" after "service or by" in subdivision (a); added "the board shall include a" after "in paragraph (2),", substituted "on its Web site … months from" for "shall be given by one publication in a newspaper of general circulation in the county where", added "notice of" after "months from the", and deleted "was made as follows:" in paragraph (1) of subdivision (b); deleted former subdivisions (b)(1)(A) and (b)(2)(B) which provided "(A) To all persons unknown by the board who may have a right, title, or interest in the property." and "(B) To all persons known by the board to have a right, title, or interest in the property but who cannot be found."; and substituted "Web site notification" for "Newspaper publication" before "is not required" in paragraph (2) of subdivision (b).
1Chapter 7.5 was added by Stats. 1967, p. 2522, operative August 1, 1967.