TO ALL INTERESTED PARTIES: Any person having any right, title, or interest in the following property, may, within twenty (20) days from the date of publication of this notice, file a verified petition stating his or her interest in the property, and requesting the release or recovery on the grounds that the property was erroneously or illegally seized. The verified petition requesting release or recovery of the property must be filed with the Chief, Board Proceedings Division, State Board of Equalization, 450 N Street, MIC:81, PO Box 942879, Sacramento, CA 94279.

The property consists of 1417 cartons of Marlboro brand of cigarettes. This property was seized pursuant to Revenue and Taxation Code Section 30436, subsection (b), on April 21, 2004, at 1:15 p.m., from Jae Soo Aoh, dba: J Top World Corporation located at 312 East 3rd Street, Los Angeles, CA 90013.