{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30439","citation":"Rev. & Tax. Code, § 30439","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 7.5. Seizure and Forfeiture [30435. - 30449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-7.5"}],"history":"Added by Stats. 1967, Ch. 963.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-forfeiture-30439","source":"California Legislative Information bulk export (pubinfo)"}