{"data":{"id":"us-ca/rtc-30447","jurisdiction":"us-ca","citation":"RTC § 30447","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 7.5. Seizure and Forfeiture [30435. - 30449.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ae2ae19dda20d60e1836ddc68328894552bf434ecabf0fc5aae0a5426754db67","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30446","next":"us-ca/rtc-30448"},"notice":"GroundRules: Original legal text. Not legal advice."}