Legal Department – Investigations Division

The Investigations Division administers the Board of Equalization's (BOE) tax enforcement and criminal investigations program. The Division plans, organizes, directs, and controls all criminal investigative activities for the various tax programs administered by the BOE. Its goals are to deter tax evasion, identify new tax fraud schemes, and actively investigate and assist in the prosecution of crimes committed by individuals violating the laws enforced by the BOE.

Cigarette and Tobacco Products Tax Evasion

Fuel Tax Evasion

Sales Tax Evasion

File a Tax Evasion Complaint

Division Policy & Procedures Manual

Legal Department Overview