Filed 5/24/23 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION EIGHT RAFI A. KOUROUNIAN, Plaintiff and Respondent, v. CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, Defendant and Appellant. B309007 (Los Angeles County Super. Ct. No. LC102903) APPEAL from a judgment of the Superior Court of Los […]