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).
Cal. Health & Safety Code § 11471.5
Seizure and Disposition
Known as the California Uniform Controlled Substances Act
The act spans §§ 11000–11651 (376 sections).
Added by Stats. 1987, Ch. 924, Sec. 1.5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.