0860 State Board of Equalization
Legal Citations & Authority

DEPARTMENT AUTHORITY

Article XIII, Section 17 of the California Constitution.

PROGRAM AUTHORITY

0570025-County Assessment Standards Program:

California Constitution, Article XIII, Section 18, Revenue & Taxation Code Sections 63.1, 64, 69.5, 75.60, 155, 169, 214-214.5, 218.5, 251, 254.6, 401.5, 407-408.4, 423, 452, 480.1, 480.2, 480.4, 601, 602, 615, 618, 670-673, 1153, 1254, 1366, 1603, 1650, 1716, 1717.1, 1815-1817, 5364, 5781, and 5840, and Government Code Sections 15606-15608, 15611, 15624, and 15640-15646.

0570050-State-Assessed Property Program:

California Constitution, Article XIII, Section 19, Revenue and Taxation Code Sections 100-100.96, 721-868, 4876-4880, 5011-5014, 5148 and 11201-11702, and Government Code Sections 54900-54916.5.

0570075-Timber Tax Program:

Revenue & Taxation Code Sections 431-437, 38101-38908, and Public Resources Code, Section 4654.

0570100-Sales and Use Tax Program:

California Constitution (Sections 35 and 36, Article XIII), State Sales and Use Tax

Revenue & Taxation Code Sections 6001-7176, Bradley-Burns Uniform Local Sales and Use Tax, Revenue & Taxation Code Sections 7200-7226, District Transactions and Use Tax (cities/counties), and Revenue & Taxation Code Sections 7251-7279.6, 7285, and 7288.6.

0570125-Hazardous Substances Tax Program:

Revenue & Taxation Code Sections 43001-43651, and Health & Safety Code Sections 25174-25174.11 and 25205.1-25205.23.

0570150-Alcoholic Beverage Tax Program:

California Constitution, Article XX, Section 22, Revenue & Taxation Code Sections 32001-32557, and Business and Professions Code Sections 23000-23673.

0570175-Tire Recycling Fee Program:

Revenue & Taxation Code Sections 55001-55381, and Public Resource Code Sections 42860-42895.

0570200-Cigarette and Tobacco Products Tax Program:

Constitution Article XIIIB, Section 12, Revenue and Taxation Code Sections 30001-30483, Federal Laws relating to collection of state cigarette tax: (15 U.S.C.A., Chapter 10A, Sections 375-378; 63 Stat. 884, as amended by 67 Stat. 617, and 69 Stat. 627.), and Health and Safety Code Sections 104555-104558.

0570225-Cigarette and Tobacco Products Licensing Program:

Government Code Section 15618.5, Business and Professions Code, Division 8.6 (commencing with Section 22970), Health and Safety Code Sections 14950 and 104557, Penal Code Section 830.11, Revenue and Taxation Code Sections 30019, 30140-30149, 30155-30159, 30165.1, 30166.1, 30168, 30177.5, 30210-30215, 30355-30358, 30435, 30436, 30449, 30471, 30473, 30473.5, 30474, 30474.1, 30475, 30481, and 30482.

0570250-Transportation Fund Tax Program:

Constitution Article XIX, Sections 1-9; Revenue and Taxation Code Sections 7301-8526, 8601-9355, 9401-9433, and 60001-60708.

0570275-Occupational Lead Poisoning Prevention Fee Program:

Revenue and Taxation Code Sections 43001-43651; Health and Safety Code Sections 105185-105195; and California Code of Regulations Title 17, Chapter 11, Sections 38001-38005.

0570300-Integrated Waste Management Program:

Revenue and Taxation Code Sections 45001-45984, and Public Resource Code Sections 40000-48008.

0570325-Underground Storage Tank Fee Program:

Revenue and Taxation Code Sections 50101-50162, and Health and Safety Code Sections 25280-25299.99.

0570350-Oil Spill Prevention Program:

Revenue and Taxation Code Sections 46001-46751, and Government Code Sections 8670.1 and 8670.73.

0570375-Energy Resources Surcharge Program:

Revenue and Taxation Code Sections 40001-40216.

0570400-Annual Water Rights Fee Program:

Water Code Sections 1525-1552, 13050-13160.1, and Revenue and Taxation Code Sections 55001-55381.

0570425-Childhood Lead Poisoning Prevention Fee Program:

Revenue and Taxation Code Sections 43001-43651, and Health & Safety Code Sections 105275-105310.

0570450-Marine Invasive Species Fee Program:

Revenue and Taxation Code Sections 44000-44007 and 55001-55381, and Public Resource Code Sections 71200-71271.

0570475-Fire Prevention Fee Program:

Public Resources Code Sections 4210-4214 and 4220-4228, and Revenue and Taxation Code, Part 30, Division 2 commencing with Section 55001.

0570500-Emergency Telephone Users Surcharge Program:

Revenue and Taxation Code Sections 41001-41176.

0570525-E-Waste Recycling Fee Program:

Health and Safety Code Sections 25214.9-25214.10, Public Resource Code Sections 41516 and 42460-42486, and Revenue and Taxation Code Sections 55001-55381.

0570550-Lumber Fee Program:

California Public Resources Code, Section 4629.5.

0570575-Insurance Tax Program:

Constitution Article XIII, Section 28, Revenue and Taxation Code Sections 12001-13170, and Insurance Code Sections 132, 685-685.4, 995.5, 1530, 1531, 1774-1780, 10089.44, 12976, and 12976.5.

0570600-Natural Gas Surcharge Program:

Revenue and Taxation Code, Sections 55001-55381, and Public Utilities Code Sections 890-900.

0570625-Appeals from Other Governmental Programs:

Administration of Franchise and Income Tax Laws: Revenue and Taxation Code, Sections 18401-19802.

Personal Income Tax Law: Revenue and Taxation Code, Sections 17001-18180.

Bank and Corporation Tax Law: Revenue and Taxation Code, Sections 23001-25141.

Senior Citizens Homeowners' and Renters' Property Tax Assistance: Revenue and Taxation Code, Sections 20501-20646.

Public Owned Property and California Constitution, Article XIII, Section 11, Revenue and Taxation Code Sections 1840-1841 Procedural Regulations: Title 18, California Code of Regulations, Section 5010, et seq.

0570650-Prepaid Mobile Telephony Services Surcharge Program:

Revenue and Taxation Code Sections 42001-42024 and 42100-42111.

0570675-Regional Railroad Accident Preparedness and Immediate Response Program:

Government Code, Title 2, Division 1, Chapter 7, Article 3.9, Sections 8574.30-8574.48