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 3 cartons and 9 packs of GPC brand cigarettes, 21 packs of Silk Dew brand cigarettes, 4 cartons and 6 packs of VTC brand cigarettes, 189 sticks of Prime Time Cigar brand cigarettes, 20 pouches of Double Take brand tobacco, 16 oz., 48 pouches of Double Take brand tobacco, 6 oz., 18 pouches of Sixty 1 brand tobacco, 6.1 oz., 5 pouches of VTC brand tobacco, 16 oz., 37 cans of VTC brand tobacco 7.2 oz., 8 pouches of North brand tobacco, 6 oz., 20 pouches of North brand tobacco, 16 oz., 57 pouches of Railroad brand tobacco, 1 lb., and 56 pouches of Railroad tobacco, 6 oz.. This property was seized pursuant to Revenue and Taxation Code Section 30436 and Business and Professions Code Section 22974.3, on October 5, 2005, at 1:30 p.m. from Faiez M. Naoum, dba: Smoke Shop Plus #2, located at 275 E. 9th St. Ste. K, San Bernardino, CA, 92410