California Revenue and Taxation Code

§ 30449

RTC § 30449 Effective Jan 1, 2025Div. 2 · Part 13 · Ch. 7.5

Statute text

(a)Except as provided in subdivision (b), (c), or (d), any property, except money, forfeited to the state under this chapter shall be sold by the board at public auction. Notice of the sale shall be given by posting a written notice of the time and place of sale in three public places in the county where the property is to be sold for not less than 5 days nor more than 10 days before the sale. If the board is unable to sell any property forfeited to the state under this part or, if the board determines that the property is unsalable, it may destroy that property.

(b)Any property forfeited to the state pursuant to subdivision (e) of Section 30436 shall be destroyed.

(c)Any cigarettes forfeited to the state pursuant to subdivision (b) of Section 30436 shall be destroyed.

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Legislative history

Amended by Stats. 2024, Ch. 462, Sec. 6. (SB 1230) Effective January 1, 2025.