{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30447","citation":"Rev. & Tax. Code, § 30447","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>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-forfeiture-30447","source":"California Legislative Information bulk export (pubinfo)"}