Section 11488 Of Chapter 8. Seizure And Disposition From California Health And Safety Code >> Division 10. >> Chapter 8.
11488
. (a) Any peace officer of this state, subsequent to making or
attempting to make an arrest for a violation of Section 11351,
11351.5, 11352, 11355, 11359, 11360, 11378, 11378.5, 11379, 11379.5,
11379.6, or 11382 of this code, or Section 182 of the Penal Code
insofar as the offense involves manufacture, sale, purchase for the
purpose of sale, possession for sale or offer to manufacture or sell,
or conspiracy to commit one of those offenses, may seize any item
subject to forfeiture under subdivisions (a) to (f), inclusive, of
Section 11470. The peace officer shall also notify the Franchise Tax
Board of a seizure where there is reasonable cause to believe that
the value of the seized property exceeds five thousand dollars
($5,000).
(b) Receipts for property seized pursuant to this section shall be
delivered to any person out of whose possession such property was
seized, in accordance with Section 1412 of the Penal Code. In the
event property seized was not seized out of anyone's possession,
receipt for the property shall be delivered to the individual in
possession of the premises at which the property was seized.
(c) There shall be a presumption affecting the burden of proof
that the person to whom a receipt for property was issued is the
owner thereof. This presumption may, however, be rebutted at the
forfeiture hearing specified in Section 11488.5.