CalTax works directly with California’s tax agencies to promote fair, efficient, and transparent tax administration. Through participation on advisory councils and regular engagement with agency leadership and staff, CalTax provides taxpayer perspectives on regulations, compliance programs, audit practices, taxpayer rights, technology modernization, and proposed administrative changes. CalTax serves on advisory groups for the California Department of Tax and Fee Administration, Franchise Tax Board, Office of Tax Appeals, and State Board of Equalization, helping ensure that the concerns of taxpayers and businesses are considered.
Organization Charts
The State Board of Equalization oversees California’s property tax system, with an emphasis on uniform assessment practices across the state’s 58 counties. The board conducts surveys and compliance reviews of county assessors, issues guidance and property tax rules, and performs certain state-assessed property functions. It also retains responsibility for the alcoholic beverage tax and the tax on insurers.
The California Department of Tax and Fee Administration administers the state’s sales and use tax and many special tax and fee programs. Its responsibilities include registration, permits, returns, audits, collections, taxpayer assistance, and administration of taxes tied to fuel, tobacco, cannabis, alcohol, waste, emergency services, and other state and local programs.
The Franchise Tax Board administers California’s personal income tax and corporation tax. The agency processes returns and payments, issues refunds, provides taxpayer services, and conducts compliance and collection activities relating to individuals and businesses subject to California income or franchise tax.
The Office of Tax Appeals provides a forum for resolving disputes between taxpayers and California’s tax agencies. It hears appeals involving personal income, corporation, sales and use, excise, and other taxes and fees administered by the Franchise Tax Board and the California Department of Tax and Fee Administration, with decisions issued by panels of administrative law judges.
