Special Taxes and Fees

In cooperation with other state agencies, the Board of Equalization administers many of California’s special tax and fee programs. Revenues from the insurance tax, the alcohol beverage tax, and a portion of the cigarette tax receipts are allocated to the General Fund to support public safety and health and social service programs. Other special taxes and fees fund specific services from highway construction to recycling programs.

Special Taxes and Fees

In the Special Taxes and Fees Spotlight

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