Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 7.5. SEIZURE AND FORFEITURE.1

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.