California Revenue and Taxation Code

§ 30436

RTC § 30436 Effective Jan 1, 2004Div. 2 · Part 13 · Ch. 7.5

Statute text

The following property, upon seizure by the board, is hereby forfeited to the state:

(a)Cigarettes or tobacco products transported upon the highways, roads, or streets of this state in violation of Section 30431 or Section 30432.

(b)Cigarettes not contained in packages to which are affixed California cigarette tax stamp or meter impressions or tobacco products upon which the tobacco products surtax has not been paid, which are offered for sale, possessed, kept, stored, or owned by any person with the intent of the person to sell the cigarettes or tobacco products without payment of the taxes imposed by this part.

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Legislative history

Amended by Stats. 2003, Ch. 890, Sec. 13. Effective January 1, 2004.