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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 30446


30446. Court hearing; notice. If a timely answer has been filed, the proceeding shall be set for hearing on a day within 30 days after the expiration of the period for filing of an answer. Notice of the hearing shall be given by the clerk of the court to each person filing an answer.


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