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.
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.