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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 30439


30439. Determination of petition. 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 petition for the release or recovery of the property, notice of the denial shall be mailed within five days to the petitioner.


1Chapter 7.5 was added by Stats. 1967, p. 2522, operative August 1, 1967.