California Statutes
§ 30442. — 30442. (Added by Stats. 1967, Ch. 963.)
California § 30442.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 7.5.CHAPTER 7.5. Seizure and Forfeiture
This text of California § 30442. (30442. (Added by Stats. 1967, Ch. 963.)) 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 § 30442. (2026).
Text
Notwithstanding any other provisions of this chapter, upon making a seizure of property under Section 30436, the board may at any time prior to the sale or other disposition of the property commence an action to determine the rights of the state to the property. The action shall be commenced in the superior court of the county in which the seizure was made by petitioning the court for a judgment confirming the seizure and forfeiture of the property. The petition shall describe the property, the grounds for seizure and the time and place of the seizure.
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Legislative History
Added by Stats. 1967, Ch. 963.
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Bluebook (online)
California § 30442., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30442..