Laws, Regulations and Annotations

Search

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 30447


30447. Court hearing; evidence. 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.


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