Parmar v. State Bd. of Equalization

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Filed 7/13/11 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION SEVEN ASHOK V. PARMAR et al., Plaintiffs, Cross-defendants and Appellants, v. B215789 (Los Angeles County Super. Ct. No. BC379013) ORDER MODIFYING OPINION (NO CHANGE IN JUDGMENT) CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant, Cross-complainant and Appellant. THE COURT: It is ordered that the opinion filed herein on June 14, 2011 be modified as follows: On page 3, 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.) There is no change in the judgment. ________________________________________________________________________ PERLUSS, P. J. ZELON, J. JACKSON, J. 2 Statutory references are to the Revenue and Taxation Code unless otherwise indicated.

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