California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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 5 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, tobacco products, flavored tobacco products, or tobacco product flavor enhancers 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.
# (f)
For purposes of this section, “flavored tobacco product” and “tobacco product flavor enhancer” shall have the same meaning as those terms are defined in Section 104559.5 of the Health and Safety Code.
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