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Tax & Fee Programs Administered by the Board of Equalization

The Board of Equalization administers 34 tax and fee programs, 32 of which produce revenues of $50.7 billion annually. These programs fall into 23 separate categories:

Property Taxes

1. Private Railroad Car Tax
2. Timber Yield Tax

Sales & Use Taxes

3. Sales And Use Tax
   • Sales and Use Tax
   • Bradley-Burns Uniform Local Sales and Use Tax
   • District Transactions and Use Tax

Special Taxes & Fees

Excise Taxes

4. Cigarette and Tobacco Program
   • Cigarettes
   • Tobacco Products
   • Cigarette and Tobacco Products Licensing Program
5. Energy Resources Surcharge
6. Emergency Telephone Users Surcharge
7. Alcoholic Beverage Tax
8. Insurance Tax
9. Natural Gas Surcharge

Fuel Taxes

10. Transportation Taxes
    • Diesel Fuel Tax
    • Interstate User Tax
    • Use Fuel Tax
    • Motor Vehicle Fuel Tax
    • Aircraft Jet Fuel Tax

Environmental Fees

11. Underground Storage Tank Maintenance Fee
12. Childhood Lead Poisoning Prevention Fee
13. Oil Spill Response, Prevention, and Administration Fees
    • Oil Spill Prevention and Administration Fee
    • Oil Spill Response Fee
14. Hazardous Substances Fees
    • Environmental Fee
    • Activity Fee
    • Generator Fee
    • Disposal Fee
    • Facility Fee
15. Occupational Lead Poisoning Prevention Fee
16. Electronic Waste Recycling Fee
17. Marine Invasive Species Fee
18. California Tire Fee
19. Integrated Waste Management Fee
20. Water Rights Fee
21. Fire Prevention Fee

The Board of Equalization also administers:

22. County Assessment Standards Program
23. State Assessed Property Program