0860 State Board of Equalization
0570025 - COUNTY ASSESSMENT STANDARDS PROGRAM
This program carries out the BOE's constitutional and statutory responsibilities that all taxable properties are enrolled and assessed, providing consultation and services to the County Assessors and their staff. In addition, the Board through this program oversees the 58 County Assessors to validate property tax assessments conform with state law.
0570050 - STATE-ASSESSED PROPERTY PROGRAM
This program is responsible for valuing and assessing inter-county pipelines and properties owned or used by railroads, regulated telephone companies, companies transmitting or selling gas or electricity, and private railroad car companies. Local jurisdictions use the established values for the levy and collection of local property taxes.
0570075 - TIMBER TAX PROGRAM
This program administers the timber yield tax by establishing the harvest value of timber and collecting a tax on the harvested timber.
0570100 - SALES AND USE TAX PROGRAM
This program ensures that all sales and use tax revenues are collected in an equitable and effective manner through accurate reporting of tax liability. This is accomplished by detecting and correcting errors in self-assessments, and promptly collecting amounts determined to be due and economically recoverable. Under this program, the BOE administers the following taxes: State Sales and Use Tax, Bradley-Burns Uniform Local Sales and Use Tax, and District Transactions and Use Tax (cities/counties).
0570125 - HAZARDOUS SUBSTANCES TAX PROGRAM
These programs provide revenue for the Hazardous Waste Control Account (HWCA) and the Toxic Substances Control Account (TSCA). The fees provide funding to the Department of Toxic Substances to regulate hazardous waste in California. Generators of hazardous waste, hazardous waste facilities and certain business organizations, as identified by statutes, are subject to the fees. The BOE administers the following fee programs in partnership with the department: Disposal Fee (HWCA), Facility Fee (HWCA), Generator Fee (HWCA), Transportable Treatment Unit Fee (HWCA), Activity Fee (HWCA), and Environmental Fee (TSCA).
0570150 - ALCOHOLIC BEVERAGE TAX PROGRAM
This program collects the excise tax imposed on the sale, distribution, or importation of alcoholic beverages in California.
0570175 - TIRE RECYCLING FEE PROGRAM
This program provides revenue for the California Tire Recycling Account in the California Tire Recycling Management Fund and Air Pollution Control Fund. The fee provides funding to reduce: air pollution, landfill disposal, and stockpiling of used tires. The BOE administers the program in partnership with the California Department of Resources Recycling and Recovery (CalRecycle) and the Air Resources Board.
0570200 - CIGARETTE AND TOBACCO PRODUCTS TAX PROGRAM
This program provides revenue for the Cigarette Tax Fund, Cigarette and Tobacco Products Surtax Fund, the Breast Cancer Fund, and the California Children and Families First Trust Fund. The program objective is to ensure that all cigarette and tobacco products tax revenues are collected equitably and effectively by ensuring timely reporting and payment of tax liabilities, detecting and correcting errors in reporting, and promptly collecting amounts determined to be due and economically recoverable.
0570225 - CIGARETTE AND TOBACCO PRODUCTS LICENSING PROGRAM
This program provides revenue for the Cigarette and Tobacco Products Compliance Fund, which is used to implement, enforce, and administer the provisions of the California Cigarette and Tobacco Licensing Act. The purpose of the Act is to reduce tax evasion, smuggling, and counterfeiting of cigarette and tobacco products and stamps. It requires statewide licensing of all distributors, wholesalers, importers, manufacturers, and retailers of cigarette and tobacco products.
0570250 - TRANSPORTATION FUND TAX PROGRAM
This program provides revenue for the Transportation Tax Fund. Allocations are made from the fund to the Aeronautics Account, Harbors and Watercraft Revolving Fund, Off-Highway Vehicle Trust Fund, Highway Users Tax Fund, and Department of Food and Agriculture Fund. The objective of this program is to ensure that the motor vehicle fuel, jet fuel, various use fuel, and diesel fuel taxes are administered equitably and effectively. Pursuant to the International Fuel Tax Agreement (IFTA), the BOE registers interstate truckers whose base state is California. Revenues from this program are used to construct and maintain public roads and mass transit systems, airports and waterways.
0570275 - OCCUPATIONAL LEAD POISONING PREVENTION FEE PROGRAM
This program provides revenue for the Occupational Lead Poisoning Prevention Account in the General Fund. The funds are used to establish and maintain occupational health and disease prevention programs. Employers in specified Standard Industrial Classification codes who employ 10 or more qualifying employees are subject to the fee. The BOE administers the program in partnership with the California Department of Public Health.
0570300 - INTEGRATED WASTE MANAGEMENT PROGRAM
This program provides revenue for the Integrated Waste Management Account in the Integrated Waste Management Fund. The fees provide funding to respond to potential health and environmental problems at on-site and off-site solid waste landfills, and supports state and local landfill permit enforcement programs. Operators of solid waste disposal facilities that include non-hazardous wood waste facilities are subject to the fee. The BOE administers the program in partnership with CalRecycle.
0570325 - UNDERGROUND STORAGE TANK FEE PROGRAM
This program provides revenue for the Underground Storage Tank (UST) Cleanup Fund in the State Treasury. BOE collects a fee for each gallon of petroleum placed in USTs for the Petroleum Underground Storage Tank Financing Account. This revenue provides funding to monitor and regulate underground storage tanks containing petroleum, reimburse businesses for the cleanup of leaking USTs, and protect human health and the environment.
0570350 - OIL SPILL PREVENTION PROGRAM
This program provides revenue to the Department of Fish and Wildlife, which is deposited into the Oil Spill Prevention and Administration Fund. Fees are collected on all crude oil and petroleum products received in California via marine pipelines and terminals. The prevention and administration fees provide funding to implement oil spill prevention programs and reimburse the member agencies of the State Interagency Oil Spill Committee for costs arising from the implementation of this program. Funding is also provided to implement, install, and maintain emergency programs, equipment, and facilities to respond to, contain, and cleanup oil spills.
0570375 - ENERGY RESOURCES SURCHARGE PROGRAM
This program provides revenue for the Energy Resource Surcharge Fund and is used to support the State Energy Resources Conservation and Development Commission. The revenue is generated by administering a surcharge on consumers of electrical energy purchased from an electrical utility.
0570400 - ANNUAL WATER RIGHTS FEE PROGRAM
This program provides revenue for the Water Rights Fund. The fees provide funding to the State Water Resources Control Board to support the activities of its Division of Water Rights. The annual fee is collected from water right permit holders based on a schedule of fees adopted each fiscal year by the State Water Resources Control Board.
0570425 - CHILDHOOD LEAD POISONING PREVENTION FEE PROGRAM
This program provides revenue for the Childhood Lead Poisoning Prevention Fund. This program collects an annual fee from architectural coatings distributors, motor vehicle fuel distributors, and facilities currently reporting releases of lead into ambient air in California. This revenue supports the Childhood Lead Poisoning Prevention Fee Program administered by the California Department of Public Health, Childhood Lead Poisoning Prevention Branch.
0570450 - MARINE INVASIVE SPECIES PROGRAM
This program provides revenue for the Marine Invasive Species Control Fund and is often referred to as the Ballast Water Management Program. The fees provide funding to the California State Lands Commission to prevent or minimize the introduction and spread of non-indigenous aquatic species into California waters. Owners or operators of qualifying vessels carrying, or capable of carrying, ballast water from outside California are subject to the fee. The BOE administers the program in partnership with the Commission.
0570475 - FIRE PREVENTION FEE PROGRAM
This program provides revenue for the State Responsibility Area Fire Prevention Fund. The revenue is generated by administering an annual fire prevention fee charged on each habitable structure on a parcel that is within a state responsibility area. The revenues are to be used by the California Department of Forestry and Fire Protection for fire prevention activities within the State Responsibility Area which benefits those owners who are subject to the fire prevention fee.
0570500 - EMERGENCY TELEPHONE USERS SURCHARGE PROGRAM
This program provides revenue for the State Emergency Telephone Number Account. Revenue generated by this program funds the State's "911" emergency telephone system by administering a surcharge on intrastate telephone and Voice over Internet Protocol (VoIP) communication services.
0570525 - E-WASTE RECYCLING FEE PROGRAM
This program provides revenue for the Electronic Waste Recovery and Recycling Account in the Integrated Waste Management Fund. The fees provide funding for CalRecycle by imposing a recycling fee upon the retail sale or lease of new or refurbished video display devices identified by the Department of Toxic Substances as containing hazardous materials.
0570550 - LUMBER FEE PROGRAM
This program collects a one percent assessment on purchases of lumber products and engineered wood products for use in California.
0570575 - INSURANCE TAX PROGRAM
This program provides revenue to the Insurance Tax Fund. Revenue is generated from taxes assessed on insurance premiums, underwriting profits from ocean marine insurance, and retaliatory assessments levied on "foreign" insurers. The taxes collected are used to pay refunds or transferred to the General Fund.
0570600 - NATURAL GAS SURCHARGE PROGRAM
This program provides revenue to fund low-income assistance programs, cost effective energy efficiency programs, conservation activities, and public interest research and development. The revenue is generated by administering a surcharge on the consumption of all natural gas in California.
0570625 - APPEALS FROM OTHER GOVERNMENTAL PROGRAMS
This program reviews income tax assessments and corporation taxes and eligibility determinations made in administering the Senior Citizens Property Tax Assistance Program upon written request filed by a taxpayer. The program also acts as an impartial tribunal to hear and decide property tax assessment appeals by a local government (or one of its agencies) that owns taxable real property located outside its boundaries. Property owned by a local government, such as a city, and located outside its boundaries is subject to assessment by the county in which the property is located.
0570650 - PREPAID MOBILE TELEPHONY PROGRAM
This program provides revenue to the Prepaid Mobile Telephony Services (MTS) Surcharge Fund and the Local Charges for the Prepaid MTS Fund. The revenue funds the State Emergency Telephone Number Account, universal service funds and local funds. A surcharge is imposed on each consumer of prepaid mobile telephony services at the retail level.
0570675 - REGIONAL RAILROAD ACCIDENT PREPAREDNESS AND IMMEDIATE RESPONSE PROGRAM
This program provides revenue to the Governor's Office of Emergency Services, to prepare for and provide immediate onsite response related to a large-scale release of hazardous materials from a rail car or a railroad accident involving a rail car. The revenues are deposited into the Regional Railroad Accident Preparedness and Immediate Response Fund. Fees are collected on the top 25 most hazardous material commodities transported by rail car within California. The fee provides funding to pay for the planning, developing, support, and maintenance of various aspects of regional, state, and local emergency response programs, teams, specialized equipment, supplies, and training to prepare for such an occurrence.
9900 - ADMINISTRATION
This program implements the policies and directives of the Board Members and provides direction, leadership, planning, and support services for all Board programs.