Docket Nos. A071935, A071936. November 25, 1996. Appeal from Superior Court of the City and County of San Francisco, Nos. 968453 and 968454, David A. Garcia, Judge. COUNSEL Zelle Larson, David S. Markun, Craig M. Hughes and Brian E. Mahoney for Plaintiffs and Appellants. R. King Prothro, Jr., and John R. Bobay for Defendant and Respondent. OPINION DOSSEE, J. We have consolidated for purposes of argument and decision two identical appeals arising from separate but virtually identical lawsuits seeking
(a) Every contract made in this state by a taxpayer during the time that the taxpayer's powers, rights, and privileges are suspended or forfeited pursuant to Section 23301, 23301.5, or 23775 shall, subject to Section 23304.5, be voidable at the request of any party to the contract other than the taxpayer. (b) If a foreign taxpayer that neither is qualified to do business nor has an account number from the Franchise Tax Board, fails to file a tax return required under this part, any contract made