California Statutes

§ 30357. — 30357. (Added by Stats. 2003, Ch. 890, Sec. 11.)

California § 30357.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 5.CHAPTER 5. Collection of Tax
Art. 5.ARTICLE 5. Seizure and Sale

This text of California § 30357. (30357. (Added by Stats. 2003, Ch. 890, Sec. 11.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30357. (2026).

Text

At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.

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Legislative History

Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.
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Bluebook (online)
California § 30357., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30357..