Section 11471.5.

Cal. Health and Safety Code - HSC § 11471.5.
in effect
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A peace officer making a seizure pursuant to Section 11471 shall notify the Franchise Tax Board where there is reasonable cause to believe that the value of the seized property exceeds five thousand dollars ($5,000).

References

referencesCal. Health and Safety Code - HSC § 11471.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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