The California Franchise Tax Board is the agency charged with facilitating the payment of taxes. The members of the Board are the state controller, the chair of the Board of Equalization, and the director of finance. The Board's programs include filing, collection, audit, technology and legal. The legal program handles administrative tax, bankruptcy/collection and personnel matters, and assists the Attorney General in court with respect to litigation cases.
This site is helpful for finding California tax forms, information on past and present requirements for individuals and businesses from S-corps to sole proprietors and LLCs, and helpful webinars for tax professionals.
The California State Board of Equalization administers property tax, alcoholic beverage tax, and tax on insurers programs and hears appeals in these matters. It also hears appeals related to section 11 property and denials of organizational clearance certificates/supplemental clearance certificates.Another function of the board is to conduct periodic audits to ensure compliance by county assessors with property tax laws, regulations and assessment issues.
The BoE site offers comprehensive information on property taxes including guidelines and procedures, notices and reports, materials on appeals and exclusions, and a guide to property tax.
The Board also has an independent Taxpayers' Rights Advocate Office.
The Legal Division of the California Department of Tax and Fee Administration is comprised of the Appeals Bureau, Litigation Bureau, Tax and Fee Programs Bureau, Settlement and Taxpayer Services Bureau and Investigations and Special Operations Bureau. The members of the Division provide advice to taxpayers and to the California Department of Tax and Fee Administration staff. The members of the Division also work on a variety of areas, including legislation, regulations, litigation, subpoenas, administrative tax appeals, settlements, offers in compromise, criminal tax evasion and fraud matters, bankruptcy, tax controversy, and personnel matters.
This site is a useful resource offering tax and fee rates broken down by city and county, guidance on permit and license administration issues including registration and verification, and an extensive library of audit and compliance manuals and industry-specific tax and fee guides.
