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1 ARGUMENT <br /> 2 I <br /> 3 THE STIPULATED JUDGMENT IS BASED ON AN ERRONEOUS <br /> LEGAL BASIS AND SHOULD BE VACATED PURSUANT TO <br /> 4 CODE OF CIVIL PROCEDURE SECTION 663 <br /> 5 Code of Civil Procedure section 663 provides that a <br /> 6 judgment may be set aside or vacated on the grounds that there <br /> 7 was an incorrect or erroneous legal basis for the decision, not <br /> 8 supported by the facts . (Code Civ. Proc. , S 663, subd. 1 . ) <br /> 9 iHere, as will be discussed below, the Stipulated Judgment <br /> 10 purports to bind an entity which was not a party to the action. <br /> 11 A judgment may not bind an aggrieved person not made a party, and <br /> 12 such person may bring an motion to vacate pursuant to Code of <br /> 13 Civil Procedure section 663 to become a party. ( County of <br /> 14 Alameda v. Carleson (1971 ) 5 Ca1 . 3d 730, 736 . ) <br /> 15 II <br /> 16 THE STATE BOARD OF EQUALIZATION IS CHARGED <br /> WITH THE DUTY OF DETERMINING THE PROPER <br /> 17 TAX LIABILITY UNDER THE HAZARDOUS WASTE <br /> CONTROL ACT <br /> 18 <br /> 19 The Revenue and Taxation Code provides that the fees <br /> 20 imposed by sections 372 . 7, 429 .14, 25174 . 1, 25205 . 2, 25205 . 2, <br /> 21 25205 . 6 , 25205 .7 , 25205 . 8, 25205. 9 , 25221 , and 25343 of the <br /> 22 Health and Safety Code shall be administered and collected by the <br /> 23 Board. (Rev. & Tax. Code, SS 43051, 43053, 43054 , 43055, 43056 , <br /> 24 and 43057 . ) Revenue and Taxation Code section 43007 defines <br /> 25 "Board" as the State Board of Equalization. Revenue and Taxation <br /> 26 Code section 43008 provides that any fee administered and <br /> 27 collected by the Board pursuant to this part is considered a tax <br /> 4 . <br />