§ 30358. — 30358. (Added by Stats. 2003, Ch. 890, Sec. 11.)

California § 30358.

• Jurisdiction: California
• Code RTC: Revenue 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

Text

If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold payment of any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall
deposit the excess moneys with the Controller, as trustee for the taxpayer, his or her heirs, successors, or assigns.

Legislative History

Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.