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California Department of Tax and Fee Administration (CDTFA)

Beginning July 1, 2017, the CDTFA will assume all previous statutory tasks of the State Board of Equalization, and will perform administrative functions for the Board. The CDTFA will report to the California Government Operations Agency.

The Taxpayer Transparency and Fairness Act of 2017, which took effect July 1, 2017, restructured the State Board of Equalization and separated its functions among three separate entities to guarantee impartiality, equity, and efficiency in tax appeals, protect civil service employees, ensure fair tax collection statewide, and uphold the California Taxpayers' Bill of Rights.

The State Board of Equalization (Board, BOE) will continue to perform the duties assigned to it by the state Constitution, while all other duties will be transferred to the newly established California Department of Tax and Fee Administration and the Office of Tax Appeals.  

The California Government Operations Agency is coordinating the transition of the restructure of the BOE and the establishment of the California Department of Tax and Fee Administration.

See the CDTFA organizational chart effective July 1, 2017

THE STATE BOARD OF EQUALIZATION:

The Board, which is headed by a five-member board, will remain independent from any agency, and will retain its constitutional responsibilities, including reviewing, equalizing, or adjusting property tax assessments, assessing taxes on insurers, and assessing/collecting excise taxes on alcoholic beverages. The administration over all other tax and fee programs will be transferred to the California Department of Tax and Fee Administration.

In addition, until December 31, 2017, the Board will continue to hear appeals on all tax and fee matters, including those not related to its constitutional functions. However, beginning January 1, 2018, the Board will only hear appeals related to programs it constitutionally administers, and the independent Office of Tax Appeals will hear appeals on all other tax and fee matters, such as franchise and personal income tax appeals, sales and use tax, and other special taxes and fees.

See the BOE organizational chart effective July 1, 2017

OFFICE OF TAX APPEALS:

The OTA has been established in state government to serve as a fair and impartial adjudicatory appellate body and, beginning January 1, 2018, will begin conducting appeals on taxes and fees that are not related to the constitutional authority of the Board, such as franchise and personal income tax appeals, sales and use tax, and other special taxes and fees. Each appeal will be heard by a panel of three Administrative Law Judges, who will issue written decisions for each appeal decided. The OTA is an independent body and will not report to the California Government Operations Agency.

Read more at California Department of Tax and Fee Administration

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The above limited information is intended for informational purposes only.  If legal advice or other expert assistance is required, the services of a competent professional should be sought, and this general information should not be relied upon without such professional assistance. 

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