reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 30439 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30439.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30440 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30440.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30441 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30441.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30442 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30442.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30443 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30443.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30444 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30444.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30445 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30445.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30446 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30446.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30447 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30447.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30448 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30448.

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.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30449 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 7.5 - Seizure and Forfeiture|Section 30449.

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.(Amended by Stats. 2003, Ch. 890, Sec. 14. Effective January 1, 2004.)
CA Rev & Tax Code § 30461 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 9 - Disposition of Proceeds|Section 30461.

30461.  (a) All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the State Board of Equalization. Except as provided in subdivision (b) and Section 30461.6, the board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Cigarette Tax Fund, which fund is hereby created.(b) The board shall transmit amounts received from the penalty assessed pursuant to Section 30474 to the Treasurer for deposit in the General Fund.(Amended by Stats. 1994, Ch. 903, Sec. 13. Effective January 1, 1995.)
CA Rev & Tax Code § 30462 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 9 - Disposition of Proceeds|Section 30462.

30462.  (a) All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or hereafter enacted, and shall, upon order of the Controller, be drawn therefrom and allocated for the following purposes:(1) To pay the refunds authorized by this part.(2) The balance remaining in the fund shall be transferred to the General Fund of this state on or before the last calendar day of each month.(b) It is the intent of the Legislature that Section 30111 continues to prohibit the imposition of local taxes by any city, charter city, town, county, charter county, city and county, charter cities and counties, or other political subdivision or agency of this state, on the sale, use, ownership, holding, or other distribution of cigarettes and tobacco products except as provided by Section 30111. The Legislature finds and declares that the need for uniform statewide regulation and collection of cigarette taxes is a matter of statewide concern, and it is the Legislature’s intent to regulate the subject matter of cigarette taxes comprehensively and to occupy the field to the exclusion of local action except as specifically provided by Section 30111.(Amended by Stats. 2004, Ch. 227, Sec. 99. Effective August 16, 2004.)
CA Rev & Tax Code § 30462.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 9 - Disposition of Proceeds|Section 30462.1.

30462.1.  Any city may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Not less than 25 days nor more than 30 days after the completion of the estimate, the Department of Finance shall file a certified copy thereof with the Controller if the estimate is greater than the current certified population. This certification may be made once each fiscal year.All payments under subparagraph (B) of paragraph (3) of subdivision (b) of Section 30462 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made.Population changes based on a federal or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification.The Department of Finance may assess a reasonable charge, not to exceed the actual cost thereof, for the preparation of population estimates pursuant to this section, which is a proper charge against the city applying therefor. The amount received shall be deposited in the State Treasury as a reimbursement to be credited to the appropriation from which the expenditure is made.As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city within 25 days of completion of the estimate.(Amended by Stats. 2019, Ch. 29, Sec. 138. (SB 82) Effective June 27, 2019.)
CA Rev & Tax Code § 30471 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30471.

30471.  Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense.(Amended by Stats. 2003, Ch. 890, Sec. 15. Effective January 1, 2004.)
CA Rev & Tax Code § 30472 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30472.

30472.  Any person required to make, render, sign, or verify any report who makes any false or fraudulent report with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment, in the discretion of the court.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30473 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30473.

30473.  Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part, or tampers with any metering machine authorized under this part, or causes or procures to be falsely or fraudulently made, forged, altered, reused, or counterfeited, any such stamp or meter impression or knowingly and willfully utters, publishes, passes, or tenders as genuine any such false, forged, altered, reused, or counterfeited stamp or meter impression, for the purpose of evading the tax imposed by this part, is guilty of a felony and subject to imprisonment for two, three, or four years, or to a fine of not less than one thousand dollars ($1,000) and not more than twenty-five thousand dollars ($25,000), or to both fine and imprisonment.(Amended by Stats. 2006, Ch. 501, Sec. 20. Effective January 1, 2007.)
CA Rev & Tax Code § 30473.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30473.5.

30473.5.  (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided for or authorized under this part in a quantity of less than 2,000 is guilty of a misdemeanor, punishable by a fine not to exceed five thousand dollars ($5,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment.(b) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided for or authorized under this part in a quantity of 2,000 or greater, is guilty of a misdemeanor, punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment. The court shall order any fines assessed be deposited in the Cigarette and Tobacco Products Compliance Fund.(c) For purposes of this section, “unaffixed stamps” means stamps for which the tax has previously been paid by a licensed distributor and previously affixed to a package. “Unaffixed stamps” do not include any unused and unapplied rolls of stamps or loose stamps acquired from the board or its authorized agent and in the possession of a licensed distributor.(d) The board shall destroy any stamps seized under this section.(Amended by Stats. 2016, Ch. 662, Sec. 2. (AB 1901) Effective January 1, 2017.)
CA Rev & Tax Code § 30474 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30474.

30474.  (a) Any person who knowingly possesses, or keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any package of cigarettes to which there is not affixed the stamp or meter impression required to be affixed under this part, when those cigarettes have been obtained from any source whatever, is guilty of a misdemeanor and shall for each offense be fined an amount not to exceed twenty-five thousand dollars ($25,000), or be imprisoned for a period not to exceed one year in the county jail, or, at the discretion of the court, be subject to both fine and imprisonment in the county jail.(b) In addition to the fine or sentence, or both, each person convicted under this section shall pay one hundred dollars ($100) for each carton of 200 cigarettes, or portion thereof, if that person knowingly possessed, or kept, stored, or retained for the purpose of sale, or sold or offered for sale in violation of this section, as determined by the court. The court shall direct that 50 percent of the penalty assessed be transmitted to the local prosecuting jurisdiction, to be allocated for costs of prosecution, and 50 percent of the penalty assessed be transmitted to the board. The board may collect the penalty due pursuant to this section in the manner prescribed in Section 30483.(c) This section shall not apply to a licensed distributor that possesses, keeps, stores, or retains cigarettes before the necessary stamp or meter impression is affixed.(Amended by Stats. 2011, Ch. 727, Sec. 18. (AB 242) Effective January 1, 2012.)
CA Rev & Tax Code § 30474.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30474.1.

30474.1.  (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit tobacco products, or the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, wholesaler, or retailer shall result in the seizure of the product by the board or any law enforcement agency and shall constitute a misdemeanor punishable as follows:(1) A violation with a total quantity of less than two cartons of cigarettes shall be a misdemeanor punishable by a fine not to exceed five thousand dollars ($5,000), or imprisonment not to exceed one year in a county jail, or both fine and imprisonment, and shall also result in the revocation by the board of the manufacturer, distributor, or wholesale license.(2) A violation with a quantity of two cartons of cigarettes or more shall be a misdemeanor punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment not to exceed one year in a county jail, or both fine and imprisonment, and shall also result in the revocation by the board of the manufacturer, distributor, or wholesaler license.(b) A court shall consider a defendant’s ability to pay when imposing fines pursuant to this section.(c) For the purposes of this section, counterfeit cigarette and tobacco products include cigarette and tobacco products that have false manufacturing labels, false or fraudulent stamps or meter impressions, or a combination thereof.(d) The board shall seize and destroy any cigarettes or other tobacco products forfeited to the state under this section.(Amended by Stats. 2006, Ch. 501, Sec. 22. Effective January 1, 2007.)
CA Rev & Tax Code § 30475 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30475.

30475.  (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 is guilty of a misdemeanor and upon conviction thereof shall be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court.(b) Any transporter who, with intent to defeat or evade or with intent to aid another to defeat or evade the taxes imposed by this part, at any given time transports 40,000 or more cigarettes or tobacco products with a value of five thousand dollars ($5,000) or more upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 shall be punished by imprisonment in the county jail for not more than one year, or in the state prison, or by fine of not more than twenty-five thousand dollars ($25,000), or be subject to both fine and imprisonment in the discretion of the court.(Amended by Stats. 2006, Ch. 501, Sec. 23. Effective January 1, 2007.)
CA Rev & Tax Code § 30476 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30476.

30476.  Any person in possession or control of, or having access to, a cigarette vending machine who knowingly or willfully places for sale in the vending machine, any cigarettes not contained in packages to which are affixed California tax stamps or meter impressions, is guilty of a misdemeanor and upon conviction thereof shall be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year in the county jail, or be subject to both fine and imprisonment at the discretion of the court.(Added by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30477 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30477.

30477.  Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.(Added by renumbering Section 30476 by Stats. 1967, Ch. 963.)
CA Rev & Tax Code § 30478 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30478.

30478.  It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.(Amended by Stats. 1989, Ch. 634, Sec. 42. Effective September 21, 1989.)
CA Rev & Tax Code § 30479 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 10 - Violations|Section 30479.

30479.  If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous conviction within a 10-year period under this part, the State Board of Equalization shall revoke all permits issued to such person under the Sales and Use Tax Law for a period of one year.(Added by Stats. 1968, Ch. 1187.)