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 Counterfeit stamped cigarettes: 31 cartons and 1 pack of GPC brand, 5 cartons and 4 packs of Newport brand, 5 cartons and 8 packs of GT One brand, 1 carton and 6 packs of Camel brand, 15 packs of Marlboro brand, 1 carton and 3 packs of Salem brand, and 6 packs of Benson & Hedges brand; Unstamped cigarettes: 1 carton of Winston brand, 8 packs of Kool brand, 8 packs of Salem brand, and 1 carton and 5 packs of Marlboro brand; Untaxed Tobacco: 18 pouches of Top brand, Roll Your Own, ¾ oz. ea.; 16 pouches of Bugler brand, Roll Your Own, .75 oz. ea.; 27 packs of Black and Mild cigars brand, 5 sticks per pack; 62 single cigars of Black and Mild brand; 65 packs of Swisher Sweets cigars brand, 5 sticks per pack; 35 packs of Optimo cigars brand, 5 sticks per pack; 8 single cigars of Prince Albert brand; 10 packs of Phillies cigars brand; and 15 single cigars of Swisher Sweets brand . This property was seized pursuant to Revenue and Taxation Code Section 30436, subsection (b), on October 5, 2005, at 2:40 p.m., from Ken C Le, et al, dba: L & N 99 + Drinking Water located at 1545 E Highland Ave # B-C, San Bernardino, CA 92404.