Parmar v. California State Board of Equalization

Full title: ASHOK V. PARMAR et al., Plaintiffs, Cross-defendants and Appellants, v…

Court: California Court of Appeals, Second District, Seventh Division

Date published: Jul 13, 2011

No. B215789 (Cal. Ct. App. Jul. 13, 2011)

Opinion

Page 187b

197 Cal.App.4th 187b __ Cal.Rptr.3d __ ASHOK V. PARMAR et al., Plaintiffs, Cross-defendants and Appellants, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant, Cross-complainant and Appellant. B215789 California Court of Appeal, Second District, Seventh Division July 13, 2011

Los Angeles County Super. Ct. No. BC379013

ORDER MODIFYING OPINION

THE COURT:

IT IS ORDERED that the opinion filed herein on June 14, 2011, 196 Cal.App.4th 705; __ Cal.Rptr.3d ___, be modified as follows:

On page 3 [196 Cal.App.4th 709, advance report, 2d full par., lines 4-6], the last sentence of the first full paragraph is deleted so the paragraph reads:

The Board is a California agency authorized to administer the provisions of the Cigarette and Tobacco Products Tax Law (Rev. & Tax. Code, § 30001 et seq.), ² which imposes a tax on distributors of cigarettes and tobacco products. (§ 30008.)

2 Statutory references are to the Revenue and Taxation Code unless otherwise indicated.

There is no change in the judgment.