30435. (a) An employee of the board, upon presentation of the
appropriate identification and credentials, is authorized to enter
into, and conduct an inspection of any building, facility, site, or
place described in subdivision (b).
(b) Any building, facility, site, or place at which cigarette or
tobacco products are sold, produced, or stored, or any building,
facility, site, or place for which there is evidence of either the
evasion of the taxes imposed under this part, or the failure to
comply with the requirements of the Master Settlement Agreement, as
defined in subdivision (e) of Section 104556 of the Health and Safety
Code, including, but not limited to, Section 30165.1.
(c) Any inspection performed under the authority of this section
shall be performed in a reasonable manner and at a reasonable time,
taking into consideration the normal business hours of the building,
facility, site, or place that is inspected.
(d) Any person that refuses to allow an inspection authorized
under this section is subject to the penalty imposed by Section
30471.
30436. 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.
(c) Any cigarette or tobacco product vending machine, together
with the cigarettes, tobacco products, money or other contents
thereof, that has been loaded, in whole or in part, with packages of
cigarettes that do not have California cigarette tax stamps or meter
impressions affixed or tobacco products upon which the tobacco
products surtax has not been paid.
(d) Cigarettes contained in packages to which are affixed
California cigarette tax stamps or meter impressions in violation of
Section 30163.
(e) Cigarettes or tobacco products to which are affixed California
cigarette tax stamps or meter impressions, or for which tax is paid
pursuant to Sections 30123 and 30131.2, in violation of Section
30165.1, regardless of whether the violation is subject to the
defense described in paragraph (2) of subdivision (i) of Section
30165.1.
30437. Notice of the seizure and forfeiture of the property
described in Section 30436 shall be given by the board as follows:
(a) Notice shall be given by personal service or by certified mail
to all persons known by the board to have any right, title or
interest in the property.
(b) (1) Except as provided in paragraph (2), the board shall
include a notice of seizure and forfeiture on its Web site for a
period of six months from the notice of seizure.
(2) Web site notification is not required when the amount of
cigarettes seized is less than 61 cartons of 200 cigarettes each or
an equivalent amount of tobacco products.
(c) Notice shall include a description of the property, the reason
for the seizure, and the time and place of the seizure.
30438. Any person owning or claiming any interest in the property
may file a verified petition with the board stating his interest in
the property and requesting the release or recovery of the property
on the ground that the property was erroneously or illegally seized.
Any person served personally or by mail under Section 30437 shall
file the petition within 20 days from the date of the personal
service upon him or the date of the mailing of the notice to him. Any
person not served personally or by mail under that section shall
file the petition within 20 days from the date of publication of the
notice. The failure of any such person to file a timely verified
petition shall constitute a bar to his right to any interest in the
property, except insofar as the rights of any such person may be
established in an action filed by the board under this chapter.
30439. If the board determines that the property was seized
erroneously or illegally, it shall order the release of the property.
If the board denies the petition for the release or recovery of the
property, notice of the denial shall be mailed within five days to
the petitioner.
30440. Within 20 days from the date of the mailing of the board's
notice of denial of the petition, the petitioner may file an action
against the board in the Superior Court of the County of Sacramento
for the release or recovery of the property on the ground that the
property was erroneously or illegally seized. The failure of the
petitioner to file a timely action shall constitute a bar to his
right to any interest in the property, except insofar as the rights
of the petitioner may be established in an action filed by the board
under this chapter. The court shall determine whether the seizure of
the property was in accordance with law and shall enter an
appropriate order for the disposition of the property.
30441. Within 20 days after the seizure of property under this
chapter, any person owning or claiming an interest in the property
may offer to deposit with the board an amount of money equal to the
fair market value of the property as determined by the board. If the
board is satisfied that the property will not be used, transported or
sold in violation of any provision of this part, the board shall
accept the deposit and release the property. The money so deposited
shall be held by the board in lieu of the seized property and shall
be treated in all respects in the same manner as that property.
30442. 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.
30443. Copies of the petition shall be served personally or by
registered or certified mail on all persons known by the board to
have any right, title or interest in the property seized. Unknown
persons, or any known person who cannot be found, having any right,
title or interest in the property shall be served by one publication
of the petition in the manner prescribed for publication of the
notice of seizure and forfeiture under Section 30437.
30444. Any person claiming any right, title or interest in the
property may within 20 days after service of the petition upon him
file an answer to the petition. The answer shall allege facts to show
the interest of the claimant in the property and to establish that
the seizure and forfeiture was erroneous or illegal. A copy of the
answer shall be served on the board at its office in Sacramento.
30445. If at the expiration of 20 days after the petition has been
personally served, mailed or published there is no answer on file,
the court shall within 30 days thereafter receive evidence in support
of the seizure and forfeiture and shall, upon being satisfied of the
validity thereof, enter judgment confirming the seizure and
forfeiture.
30446. If a timely answer has been filed, the proceeding shall be
set for hearing on a day within 30 days after the expiration of the
period for filing of an answer. Notice of the hearing shall be given
by the clerk of the court to each person filing an answer.
30447. At the time set for the hearing any person having a timely
answer on file may offer evidence to establish that the seizure and
forfeiture of the property was erroneous or illegal.
30448. The court shall determine whether the seizure of the
property was in accordance with law and enter an appropriate order
for the disposition of the property.
30449. (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 five 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.
(d) Any cigarettes or tobacco products forfeited to the state
pursuant to Division 8.6 (commencing with Section 22970) of the
Business and Professions Code shall be destroyed.
(e) A record shall be kept of all property destroyed pursuant to
this section showing the nature of the property, the quantity, the
reason for, and the manner of destruction. The proceeds of the sale
and any money forfeited to the state shall be deposited in the State
Treasury to the credit of the General Fund.
30435. (a) An employee of the board, upon presentation of the
appropriate identification and credentials, is authorized to enter
into, and conduct an inspection of any building, facility, site, or
place described in subdivision (b).
(b) Any building, facility, site, or place at which cigarette or
tobacco products are sold, produced, or stored, or any building,
facility, site, or place for which there is evidence of either the
evasion of the taxes imposed under this part, or the failure to
comply with the requirements of the Master Settlement Agreement, as
defined in subdivision (e) of Section 104556 of the Health and Safety
Code, including, but not limited to, Section 30165.1.
(c) Any inspection performed under the authority of this section
shall be performed in a reasonable manner and at a reasonable time,
taking into consideration the normal business hours of the building,
facility, site, or place that is inspected.
(d) Any person that refuses to allow an inspection authorized
under this section is subject to the penalty imposed by Section
30471.
30436. 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.
(c) Any cigarette or tobacco product vending machine, together
with the cigarettes, tobacco products, money or other contents
thereof, that has been loaded, in whole or in part, with packages of
cigarettes that do not have California cigarette tax stamps or meter
impressions affixed or tobacco products upon which the tobacco
products surtax has not been paid.
(d) Cigarettes contained in packages to which are affixed
California cigarette tax stamps or meter impressions in violation of
Section 30163.
(e) Cigarettes or tobacco products to which are affixed California
cigarette tax stamps or meter impressions, or for which tax is paid
pursuant to Sections 30123 and 30131.2, in violation of Section
30165.1, regardless of whether the violation is subject to the
defense described in paragraph (2) of subdivision (i) of Section
30165.1.
30437. Notice of the seizure and forfeiture of the property
described in Section 30436 shall be given by the board as follows:
(a) Notice shall be given by personal service or by certified mail
to all persons known by the board to have any right, title or
interest in the property.
(b) (1) Except as provided in paragraph (2), the board shall
include a notice of seizure and forfeiture on its Web site for a
period of six months from the notice of seizure.
(2) Web site notification is not required when the amount of
cigarettes seized is less than 61 cartons of 200 cigarettes each or
an equivalent amount of tobacco products.
(c) Notice shall include a description of the property, the reason
for the seizure, and the time and place of the seizure.
30438. Any person owning or claiming any interest in the property
may file a verified petition with the board stating his interest in
the property and requesting the release or recovery of the property
on the ground that the property was erroneously or illegally seized.
Any person served personally or by mail under Section 30437 shall
file the petition within 20 days from the date of the personal
service upon him or the date of the mailing of the notice to him. Any
person not served personally or by mail under that section shall
file the petition within 20 days from the date of publication of the
notice. The failure of any such person to file a timely verified
petition shall constitute a bar to his right to any interest in the
property, except insofar as the rights of any such person may be
established in an action filed by the board under this chapter.
30439. If the board determines that the property was seized
erroneously or illegally, it shall order the release of the property.
If the board denies the petition for the release or recovery of the
property, notice of the denial shall be mailed within five days to
the petitioner.
30440. Within 20 days from the date of the mailing of the board's
notice of denial of the petition, the petitioner may file an action
against the board in the Superior Court of the County of Sacramento
for the release or recovery of the property on the ground that the
property was erroneously or illegally seized. The failure of the
petitioner to file a timely action shall constitute a bar to his
right to any interest in the property, except insofar as the rights
of the petitioner may be established in an action filed by the board
under this chapter. The court shall determine whether the seizure of
the property was in accordance with law and shall enter an
appropriate order for the disposition of the property.
30441. Within 20 days after the seizure of property under this
chapter, any person owning or claiming an interest in the property
may offer to deposit with the board an amount of money equal to the
fair market value of the property as determined by the board. If the
board is satisfied that the property will not be used, transported or
sold in violation of any provision of this part, the board shall
accept the deposit and release the property. The money so deposited
shall be held by the board in lieu of the seized property and shall
be treated in all respects in the same manner as that property.
30442. 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.
30443. Copies of the petition shall be served personally or by
registered or certified mail on all persons known by the board to
have any right, title or interest in the property seized. Unknown
persons, or any known person who cannot be found, having any right,
title or interest in the property shall be served by one publication
of the petition in the manner prescribed for publication of the
notice of seizure and forfeiture under Section 30437.
30444. Any person claiming any right, title or interest in the
property may within 20 days after service of the petition upon him
file an answer to the petition. The answer shall allege facts to show
the interest of the claimant in the property and to establish that
the seizure and forfeiture was erroneous or illegal. A copy of the
answer shall be served on the board at its office in Sacramento.
30445. If at the expiration of 20 days after the petition has been
personally served, mailed or published there is no answer on file,
the court shall within 30 days thereafter receive evidence in support
of the seizure and forfeiture and shall, upon being satisfied of the
validity thereof, enter judgment confirming the seizure and
forfeiture.
30446. If a timely answer has been filed, the proceeding shall be
set for hearing on a day within 30 days after the expiration of the
period for filing of an answer. Notice of the hearing shall be given
by the clerk of the court to each person filing an answer.
30447. At the time set for the hearing any person having a timely
answer on file may offer evidence to establish that the seizure and
forfeiture of the property was erroneous or illegal.
30448. The court shall determine whether the seizure of the
property was in accordance with law and enter an appropriate order
for the disposition of the property.
30449. (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 five 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.
(d) Any cigarettes or tobacco products forfeited to the state
pursuant to Division 8.6 (commencing with Section 22970) of the
Business and Professions Code shall be destroyed.
(e) A record shall be kept of all property destroyed pursuant to
this section showing the nature of the property, the quantity, the
reason for, and the manner of destruction. The proceeds of the sale
and any money forfeited to the state shall be deposited in the State
Treasury to the credit of the General Fund.
30435. (a) An employee of the board, upon presentation of the
appropriate identification and credentials, is authorized to enter
into, and conduct an inspection of any building, facility, site, or
place described in subdivision (b).
(b) Any building, facility, site, or place at which cigarette or
tobacco products are sold, produced, or stored, or any building,
facility, site, or place for which there is evidence of either the
evasion of the taxes imposed under this part, or the failure to
comply with the requirements of the Master Settlement Agreement, as
defined in subdivision (e) of Section 104556 of the Health and Safety
Code, including, but not limited to, Section 30165.1.
(c) Any inspection performed under the authority of this section
shall be performed in a reasonable manner and at a reasonable time,
taking into consideration the normal business hours of the building,
facility, site, or place that is inspected.
(d) Any person that refuses to allow an inspection authorized
under this section is subject to the penalty imposed by Section
30471.
30436. 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.
(c) Any cigarette or tobacco product vending machine, together
with the cigarettes, tobacco products, money or other contents
thereof, that has been loaded, in whole or in part, with packages of
cigarettes that do not have California cigarette tax stamps or meter
impressions affixed or tobacco products upon which the tobacco
products surtax has not been paid.
(d) Cigarettes contained in packages to which are affixed
California cigarette tax stamps or meter impressions in violation of
Section 30163.
(e) Cigarettes or tobacco products to which are affixed California
cigarette tax stamps or meter impressions, or for which tax is paid
pursuant to Sections 30123 and 30131.2, in violation of Section
30165.1, regardless of whether the violation is subject to the
defense described in paragraph (2) of subdivision (i) of Section
30165.1.
30437. Notice of the seizure and forfeiture of the property
described in Section 30436 shall be given by the board as follows:
(a) Notice shall be given by personal service or by certified mail
to all persons known by the board to have any right, title or
interest in the property.
(b) (1) Except as provided in paragraph (2), the board shall
include a notice of seizure and forfeiture on its Web site for a
period of six months from the notice of seizure.
(2) Web site notification is not required when the amount of
cigarettes seized is less than 61 cartons of 200 cigarettes each or
an equivalent amount of tobacco products.
(c) Notice shall include a description of the property, the reason
for the seizure, and the time and place of the seizure.
30438. Any person owning or claiming any interest in the property
may file a verified petition with the board stating his interest in
the property and requesting the release or recovery of the property
on the ground that the property was erroneously or illegally seized.
Any person served personally or by mail under Section 30437 shall
file the petition within 20 days from the date of the personal
service upon him or the date of the mailing of the notice to him. Any
person not served personally or by mail under that section shall
file the petition within 20 days from the date of publication of the
notice. The failure of any such person to file a timely verified
petition shall constitute a bar to his right to any interest in the
property, except insofar as the rights of any such person may be
established in an action filed by the board under this chapter.
30439. If the board determines that the property was seized
erroneously or illegally, it shall order the release of the property.
If the board denies the petition for the release or recovery of the
property, notice of the denial shall be mailed within five days to
the petitioner.
30440. Within 20 days from the date of the mailing of the board's
notice of denial of the petition, the petitioner may file an action
against the board in the Superior Court of the County of Sacramento
for the release or recovery of the property on the ground that the
property was erroneously or illegally seized. The failure of the
petitioner to file a timely action shall constitute a bar to his
right to any interest in the property, except insofar as the rights
of the petitioner may be established in an action filed by the board
under this chapter. The court shall determine whether the seizure of
the property was in accordance with law and shall enter an
appropriate order for the disposition of the property.
30441. Within 20 days after the seizure of property under this
chapter, any person owning or claiming an interest in the property
may offer to deposit with the board an amount of money equal to the
fair market value of the property as determined by the board. If the
board is satisfied that the property will not be used, transported or
sold in violation of any provision of this part, the board shall
accept the deposit and release the property. The money so deposited
shall be held by the board in lieu of the seized property and shall
be treated in all respects in the same manner as that property.
30442. 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.
30443. Copies of the petition shall be served personally or by
registered or certified mail on all persons known by the board to
have any right, title or interest in the property seized. Unknown
persons, or any known person who cannot be found, having any right,
title or interest in the property shall be served by one publication
of the petition in the manner prescribed for publication of the
notice of seizure and forfeiture under Section 30437.
30444. Any person claiming any right, title or interest in the
property may within 20 days after service of the petition upon him
file an answer to the petition. The answer shall allege facts to show
the interest of the claimant in the property and to establish that
the seizure and forfeiture was erroneous or illegal. A copy of the
answer shall be served on the board at its office in Sacramento.
30445. If at the expiration of 20 days after the petition has been
personally served, mailed or published there is no answer on file,
the court shall within 30 days thereafter receive evidence in support
of the seizure and forfeiture and shall, upon being satisfied of the
validity thereof, enter judgment confirming the seizure and
forfeiture.
30446. If a timely answer has been filed, the proceeding shall be
set for hearing on a day within 30 days after the expiration of the
period for filing of an answer. Notice of the hearing shall be given
by the clerk of the court to each person filing an answer.
30447. At the time set for the hearing any person having a timely
answer on file may offer evidence to establish that the seizure and
forfeiture of the property was erroneous or illegal.
30448. The court shall determine whether the seizure of the
property was in accordance with law and enter an appropriate order
for the disposition of the property.
30449. (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 five 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.
(d) Any cigarettes or tobacco products forfeited to the state
pursuant to Division 8.6 (commencing with Section 22970) of the
Business and Professions Code shall be destroyed.
(e) A record shall be kept of all property destroyed pursuant to
this section showing the nature of the property, the quantity, the
reason for, and the manner of destruction. The proceeds of the sale
and any money forfeited to the state shall be deposited in the State
Treasury to the credit of the General Fund.
