Rev. & Tax. Code, § 30436 · Chapter 7.5. Seizure and Forfeiture
Rev. & Tax. Code, § 30436
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 890, Sec. 13. Effective January 1, 2004.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30436.
- Text hash
- sha256 23755222d36761c26690d19dbb82140851bfcb1f228e93bf30f28ef883d34cb3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 30123Printed as Sections 30123 and 30131.2
- Rev. & Tax. Code, § 30131.2Printed as Sections 30123 and 30131.2
- Rev. & Tax. Code, § 30163Printed as Section 30163
- Rev. & Tax. Code, § 30165.1Printed as Section 30165.1
- Rev. & Tax. Code, § 30431Printed as Section 30431
- Rev. & Tax. Code, § 30432Printed as Section 30432
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 30436. Each shows the citation as that text prints it.
Business and Professions Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 30165.1Printed as Section 30436
- Rev. & Tax. Code, § 30437Printed as Section 30436
- Rev. & Tax. Code, § 30442Printed as Section 30436
- Rev. & Tax. Code, § 30449Printed as Section 30436
- Rev. & Tax. Code, § 34016Printed as Sections 30436 through 30449, inclusive | Sections 30436 to 30449, inclusive
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.