Reed Smith Client Alerts

Yesterday, June 15, the California Legislature approved Assembly Bill 102 (A.B. 102), a bill that drastically overhauls the role of the State Board of Equalization (BOE) as a tax administrator, and as the highest administrative appeal body for state-imposed taxes in California.

Authors: Kyle O. Sollie Peter Kanter Yoni Fix Matt Rilla Andres Vallejo Mike Shaikh Priscilla Ayn Parrett

California is the only state with an elected tax commission.1 The BOE is overseen by five elected members: four members elected from regional districts, and the state controller. The BOE administers the collection of California sales tax, state-assessed property taxes, and other business taxes and fees. The BOE also acts as the highest administrative appeal body for state-imposed taxes, including the income taxes administrated by the Franchise Tax Board.