Gajanan, Inc. v. City and County of S.F.

Filed 4/26/22 (unmodified opn. and prior 4/22/22 publication order attached)

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FIRST APPELLATE DISTRICT

DIVISION TWO

GAJANAN, INC., et al., A160539

Plaintiffs and Respondents, (San Francisco County v. Super. Ct. No. CGC16554309 [consolidated with

CITY AND COUNTY OF SAN

CGC16550351, CGC16550354,

FRANCISCO et al.,

CGC16554304])

Defendants and Appellants. ORDER MODIFYING OPINION

BY THE COURT:

It is ordered that the opinion filed herein on March 30, 2022 and certified for publication on April 22, 2022, be modified as follows: Replace the first sentence in footnote 21 on page 22 with the following text: “In the trial court, the City argued that when a taxpayer files a return after a Notice of Determination is issued, the City is authorized to apply the penalty in section 6.17-1, subdivision (a) “in addition to” the penalty in section 6.11-3, subdivision (a), but the City elects to limit the penalties imposed to those in section 6.11-3, subdivision (a).” This modification does…