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 692 packs of various brands of cigarettes. This property was seized pursuant to Revenue and Taxation Code Section 30436, subsection (b), on July 14, 2004, at 11:15 a.m., from Kulbir Singh and Satvir Sandhu, dba: Liquor Locker located at 159 N. Crawford Avenue, Dinuba, CA 93618.