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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 7.5. Seizure and Forfeiture 30435-30449

§ 30447

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

At the time set for the hearing any person having a timely answer on file may offer evidence to establish that the seizure and forfeiture of the property was erroneous or illegal.

(Added by Stats. 1967, Ch. 963.)

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California Revenue and Taxation Code

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