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I adversely affected by the judgment, and the affected rights or 2 interests must be "immediate, pecuniary, and substantial, " "not 3 nominal or a remote consequence of the judgment . " County of 4 Alameda v. Carleson, 5 Cal . 3d 730 , 737 (1971) . 5 Even assuming that the Board is somehow distinct from 6 the People, none of its substantial rights or interests were 7 adversely affected. The Board ' s interest is limited to its 8 responsibility of collecting the tax imposed by the Hazardous 9 Waste Control Law. The Judgment conclusively determined whether 10 certain substances were hazardous , and the amount of those 11 substances which was subject to tax. Further, as a ministerial 12 matter, the Judgment fixed the corresponding tax liability- 9 The 13 discretionary determinations are the responsibility of DTSC, not 14 the Board. The Judgment did not interfere with the Board' s 15 ability to carry out its only remaining duty, i . e. , to collect 16 the tax, the amount of which had been fixed by the Judgment . 17 Because the Board is not an aggrieved person, even assuming it 18 was not a party to the original action, it does not have standing 19 to bring this Motion, and thus, the Motion is improper. 20 B. The Motion to Vacate must fail because the Judgment was not inconsistent with 21 the facts as required by CCP Section 663 . 22 23 Under CCP section 663 , in order to prevail on a motion to vacate a judgment, there must have been an "incorrect or 24 erroneous legal basis for the decision, not consistent with or 25 26 supported by the facts . " However, the Board' s papers do not 27 9 In fact , the DA consulted with the Board regarding 28 Sumiden' s tax liability, including payment history and account balances . Declaration of M. Connolly, attached hereto as Exhibit B, at 3 . 14