Difference between revisions of "Equalization (California Board of)"

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| <h4 align="center"><big>EQUALIZATION (CALIFORNIA BOARD OF)</big><br /></h4>
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| '''EQUALIZATION (CALIFORNIA BOARD OF)'''
 
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<p>The [http://www.boe.ca.gov/ '''California Board of Equalization (BOE)]''' administers the Sales and Use Tax Law and adopts regulations that interpret the law. It hears appeals of business tax assessments, final Franchise Tax Board actions, and utility assessments. The BOE issues guidelines for certain other state taxes in the form of rules and regulations, sets the property values of utilities for tax purposes, sets the tax rate under various tax laws and guides, and evaluates the assessment practices of the state's 58 county assessors.</p><br>
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The [http://www.boe.ca.gov/ '''California Board of Equalization (BOE)]''' administers the Sales and Use Tax Law and adopts regulations that interpret the law. It hears appeals of business tax assessments, final Franchise Tax Board actions, and utility assessments. The BOE issues guidelines for certain other state taxes in the form of rules and regulations, sets the property values of utilities for tax purposes, sets the tax rate under various tax laws and guides, and evaluates the assessment practices of the state's 58 county assessors.  
 +
 
 +
 
 +
The BOE information line provides information about sales and use tax, personal income tax, employee taxes, property taxes, environmental fees, and excise taxes. Consumers may order tax regulations, pamphlets, and law guides from the Center.
  
<p>The BOE information line provides information about sales and use tax, personal income tax, employee taxes, property taxes, environmental fees, and excise taxes. Consumers may order tax regulations, pamphlets, and law guides from the Center.</p><br>
 
 
   
 
   
'''<font color="#4AA02C">Board of Equalization (BOE)</font color="#4AA02C">'''<br>
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'''Board of Equalization (BOE)'''
450 N Street<br>
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PO Box 942879 (mailing address)<br>
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Sacramento, CA 94279-0001<br>
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(800) 735-2922<br>
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(800) 400-7115 <br>
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(800) 735-2929 TDD<br>
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[http://www.boe.ca.gov/ '''www.boe.ca.gov''']<br>
+
  
 +
450 N Street
  
 +
PO Box 942879 (mailing address)
  
<p>The '''BOE Account Information Center''' provides verification of seller's permits.</p>
+
Sacramento, CA 94279-0001
'''(800) 225-5263'''<br>
+
  
 +
(800) 400-7115
  
<p>The '''BOE Property Taxes Department''' assess public utilities and railroads, timber
+
(800) 735-2922 TTY
yield tax, denial of claim for property tax welfare exemption, property tax appeals procedures, taxability or exemption of property, determination of property reappraisal by county ssessors.</p>
+
  
 +
(800) 735-2929 TDD
  
<p>The '''BOE Environmental Fees Division''' handles hazardous waste facility fees, hazardous substance tax, annual generator operating fees, potential response party fees, application/certification fees, occupational lead fees, hazardous spill prevention fees,
+
[http://www.boe.ca.gov/ '''www.boe.ca.gov''']
and environmental fees.</p>
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'''(800) 400-7115'''<br>
+
  
+
 
<p>The '''BOE Fuel Taxes Division''' handles the new diesel fuel tax program, used fuel tax program registration for a license or permit for the underground storage tank maintenance fee, motor vehicle fuel license tax, oil spill prevention and administration fee, childhood lead poisoning prevention fee, new propane safety inspection and enforcement program and application of a particular tax law.</p>
+
 
'''(916) 322-9669'''<br>
+
The '''BOE Account Information Center''' provides verification of seller's permits.
'''(800) 400-7115'''<br>
+
 
(916) 323-9352 Fax<br>
+
'''(800) 225-5263'''
 +
 
 +
 
 +
The '''BOE Property Taxes Department''' assess public utilities and railroads, timber
 +
yield tax, denial of claim for property tax welfare exemption, property tax appeals procedures, taxability or exemption of property, determination of property reappraisal by county ssessors.  
 +
 
 +
 
 +
The '''BOE Environmental Fees Division''' handles hazardous waste facility fees, hazardous substance tax, annual generator operating fees, potential response party fees, application/certification fees, occupational lead fees, hazardous spill prevention fees,
 +
and environmental fees.
 +
 
 +
'''(800) 400-7115'''
  
 
   
 
   
<p>The '''BOE Taxpayers' Rights Advocate Office''' advocates on behalf of taxpayers' rights, may introduce legislation related to taxpayers' rights, schedules public hearings to hear taxpayers' ideas, concerns, and recommendations on programs and laws administered and over-seen by the Board.</p>
+
The '''BOE Fuel Taxes Division''' handles the new diesel fuel tax program, used fuel tax program registration for a license or permit for the underground storage tank maintenance fee, motor vehicle fuel license tax, oil spill prevention and administration fee, childhood lead poisoning prevention fee, new propane safety inspection and enforcement program and application of a particular tax law.
'''(888) 324-2798'''<br>
+
(916) 323-3319 Fax<br>
+
  
 +
'''(916) 322-9669'''
 +
 +
'''(800) 400-7115'''
 +
 +
(916) 323-9352 Fax
  
 
   
 
   
<p>If a consumer has a dispute with the Franchise Tax Board (FTB) over corporate or personal income tax and all rights with the FTB have been exhausted, the consumer may file an appeal with the '''BOE Appeals of Final Franchise Tax Board Decisions.'''</p>
+
The '''BOE Taxpayers' Rights Advocate Office''' advocates on behalf of taxpayers' rights, may introduce legislation related to taxpayers' rights, schedules public hearings to hear taxpayers' ideas, concerns, and recommendations on programs and laws administered and over-seen by the Board.
'''(916) 445-7086'''<br>
+
  
 +
'''(888) 324-2798'''
  
 +
(916) 323-3319 Fax
 +
 +
 +
 +
If a consumer has a dispute with the Franchise Tax Board (FTB) over corporate or personal income tax and all rights with the FTB have been exhausted, the consumer may file an appeal with the '''BOE Appeals of Final Franchise Tax Board Decisions.'''
  
'''See Also:'''<br>
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'''(916) 445-7086'''
[[Franchise Tax Board|Franchise Tax Board]]<br>
+
  
  
  
 +
'''See Also:'''
  
<p>[[file:green_arrow.jpg|link=http://www.dca.ca.gov/publications/guide/index.shtml|Consumer Resource & Referral Guide]]
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[[Franchise Tax Board|Franchise Tax Board]]
    Consumer Resource & Referral Guide<br>
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  [[file:green_arrow.jpg|link=http://www.ca.gov/CaSearch/Agencies.aspx|Directory of State Agencies ]]
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    Directory of State Agencies<br>
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  [[file:green_arrow.jpg|link=http://www.dca.ca.gov/consumer/links_federal.shtml|Directory of Federal Agencies]]
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    Directory of Federal Agencies<br>
+
  [[file:green_dca.jpg|link=http://www.dca.ca.gov/|Return to DCA Home Page]]
+
    Return to DCA Home Page<br>
+
</p>
+

Latest revision as of 20:19, 17 September 2019

735-Other State Agencies

EQUALIZATION (CALIFORNIA BOARD OF) go back


The California Board of Equalization (BOE) administers the Sales and Use Tax Law and adopts regulations that interpret the law. It hears appeals of business tax assessments, final Franchise Tax Board actions, and utility assessments. The BOE issues guidelines for certain other state taxes in the form of rules and regulations, sets the property values of utilities for tax purposes, sets the tax rate under various tax laws and guides, and evaluates the assessment practices of the state's 58 county assessors.


The BOE information line provides information about sales and use tax, personal income tax, employee taxes, property taxes, environmental fees, and excise taxes. Consumers may order tax regulations, pamphlets, and law guides from the Center.


Board of Equalization (BOE)

450 N Street

PO Box 942879 (mailing address)

Sacramento, CA 94279-0001

(800) 400-7115

(800) 735-2922 TTY

(800) 735-2929 TDD

www.boe.ca.gov


The BOE Account Information Center provides verification of seller's permits.

(800) 225-5263


The BOE Property Taxes Department assess public utilities and railroads, timber yield tax, denial of claim for property tax welfare exemption, property tax appeals procedures, taxability or exemption of property, determination of property reappraisal by county ssessors.


The BOE Environmental Fees Division handles hazardous waste facility fees, hazardous substance tax, annual generator operating fees, potential response party fees, application/certification fees, occupational lead fees, hazardous spill prevention fees, and environmental fees.

(800) 400-7115


The BOE Fuel Taxes Division handles the new diesel fuel tax program, used fuel tax program registration for a license or permit for the underground storage tank maintenance fee, motor vehicle fuel license tax, oil spill prevention and administration fee, childhood lead poisoning prevention fee, new propane safety inspection and enforcement program and application of a particular tax law.

(916) 322-9669

(800) 400-7115

(916) 323-9352 Fax


The BOE Taxpayers' Rights Advocate Office advocates on behalf of taxpayers' rights, may introduce legislation related to taxpayers' rights, schedules public hearings to hear taxpayers' ideas, concerns, and recommendations on programs and laws administered and over-seen by the Board.

(888) 324-2798

(916) 323-3319 Fax


If a consumer has a dispute with the Franchise Tax Board (FTB) over corporate or personal income tax and all rights with the FTB have been exhausted, the consumer may file an appeal with the BOE Appeals of Final Franchise Tax Board Decisions.

(916) 445-7086


See Also:

Franchise Tax Board