California State Board of Equalization

California's State Board of Equalization (BOE) collects taxes and fees that provide more than 30 percent of the annual revenue for state government and essential funding for counties, cities, and special districts. In fiscal year 2014-15, the BOE-administered taxes and fees produced $60.5 billionn for education, public safety, transportation, housing, health services, social services, and natural resource management. The BOE administers the state's sales and use, fuel, alcohol, tobacco, and other taxes and collects fees that fund specific state programs. More than one million businesses are registered with the agency. In addition to administering key revenue programs, the BOE plays a significant role in California property tax assessment and administration. It also acts as the appellate body for corporate franchise and personal income tax appeals.