Revenue and Taxation Code – RTC § 30437
Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows:
(a) Notice shall be given by personal service or by certified mail to all persons known by the board to have any right, title or interest in the property.
(b)(1) Except as provided in paragraph (2), the board shall include a notice of seizure and forfeiture on its Web site for a period of six months from the notice of seizure.
(2) Web site notification is not required when the amount of cigarettes seized is less than 61 cartons of 200 cigarettes each or an equivalent amount of tobacco products.
(c) Notice shall include a description of the property, the reason for the seizure, and the time and place of the seizure.