BOE

E669214

BOE is the commonly used abbreviation for the California Board of Equalization, a state agency historically responsible for tax administration and fee collection in California.

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Observed surface forms (1)

Surface form Occurrences
California Board of Equalization 0

Statements (48)

Predicate Object
instanceOf state government agency
abbreviation BOE NERFINISHED
afterReformMostTaxFunctionsTransferredTo California Department of Tax and Fee Administration NERFINISHED
afterReformSomeFunctionsTransferredTo Office of Tax Appeals NERFINISHED
alsoKnownAs California BOE NERFINISHED
State Board of Equalization NERFINISHED
appliesToJurisdiction California NERFINISHED
constitutionalBasis California Constitution NERFINISHED
country United States of America
surface form: United States
employer California state civil service employees
foundedBy State of California NERFINISHED
hasJurisdictionOver alcoholic beverage tax appeals
insurance tax appeals
pipeline property tax appeals
private railroad car tax appeals
property tax assessment practices
statewide property tax assessment standards
tax allocation to local jurisdictions
tax appeals in specified areas
utility property tax appeals
hasPart Board Member
Chair
District 1 Board Member
District 2 Board Member
District 3 Board Member
District 4 Board Member
State Controller (ex officio member) NERFINISHED
Vice Chair
hasWebsite https://www.boe.ca.gov
headquartersLocation Sacramento
surface form: Sacramento, California
historicallyResponsibleFor alcoholic beverage tax administration in California
fuel tax administration in California
sales and use tax administration in California
special tax and fee administration in California
tax collection for various state programs
tobacco tax administration in California
inception 1879
jurisdiction California, United States
surface form: State of California
languageOfWorkOrName English
legalForm constitutional body
legislativeBody California State Legislature NERFINISHED
locatedInTheAdministrativeTerritorialEntity California, United States
surface form: California
numberOfMembers 5
partOf Government of California NERFINISHED
primaryTask equalization of property tax assessment practices among counties
shortName BOE NERFINISHED
significantEvent major reorganization of functions in 2017
supervises county assessors for property tax assessment standards

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

California Board of Equalization (ex officio, in certain periods historically) shortName BOE
subject surface form: California Board of Equalization