Equalization (California Board of)
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) 735-2922 TTY
(800) 735-2929 TDD
The BOE Account Information Center provides verification of seller's permits.
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.
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) 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.
(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.
Franchise Tax Board