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1 Hy-Lond, it does not bind the state in the instant case. Thus , <br /> 2 � as a matter of general law, the Board is not bound by the <br /> 3 stipulated judgment since it was not a party to the action. <br /> 4 Not only is the Board not bound under general <br /> 5 , principals, but the district attorney had no specific authority <br /> 6 ito deal with matter' s involving the defendant' s tax liability. <br /> 7 The district attorney' s authority to bring an action for <br /> 8 violations of the Hazardous Waste Control Act does not extend to <br /> 9 matters of the tax owed and determinations of whether the any tax <br /> 10 previously paid is correct. Health and Safety Code section 25182 <br /> 11 authorizes the district attorney to bring an action "under the <br /> 12 provisions of this chapter. " This "chapter" is Chapter 6 .5 of <br /> 13 Division 20 of the Health and Safety Code. Nothing in Chapter <br /> 14 6 .5 deals with determining the propriety of any fee paid pursuant <br /> 15 to the Hazardous Waste Control Act. - The duty to determine if the <br /> 16 proper fee has been paid is left to the Board pursuant to the <br /> 17 Revenue and Taxation Code. (Rev. & Tax. Code, §§ 43001 , et seq. ) <br /> 18 Consequently, the district attorney had no authority to provide <br /> 19 for the fixing of defendant' s liability for taxes for the years <br /> 20 in question. <br /> 21 IV <br /> 22 I THIS ACTION MAY BE BROUGHT PURSUANT TO CODE <br /> OF CIVIL PROCEDURE SECTION 663a <br /> 23 <br /> 24 Code of Civil Procedure section 663a provides that _an <br /> 25 action to set aside a judgment brought on the grounds provided <br /> 26 for in Code of Civil Procedure section 663 must be brought within <br /> 27 115 days of the mailing of the notice of entry of judgment, or if <br /> 8 . <br />