Tax & Fee Programs Administered by the Board of Equalization

The Board of Equalization administers a variety of tax and fee programs which generate more than $50 billion annually. These programs fall into three major categories:

Property Taxes

County Assessment Standards Program

State-Assessed Property

Private Railroad Car Tax

Timber Yield Tax

Sales & Use Taxes

Sales And Use Tax

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

Special Taxes & Fees

Special Taxes and Fees

  • Alcoholic Beverage Tax
  • California Tire Fee
  • Childhood Poisoning Prevention Fee
  • Cigarette and Tobacco Products Licensing Program
  • Cigarette and Tobacco Products Tax
  • Cigarette Tax Stamp Program
  • Covered Electronic Waste Recycling Fee
  • Diesel Fuel Tax
  • Emergency Telephone Users Surcharge
  • Energy Resources (Electrical) Users Surcharge
  • Fire Prevention Fee
  • Hazardous Waste Activity Fee
  • Hazardous Waste Disposal Fee
  • Hazardous Waste Environmental Fee
  • Hazardous Waste Facility Fee
  • Hazardous Waste Generator Fee
  • Integrated Waste Management Fee (Solid Waste & Wood Waste)
  • Jet Fuel Tax
  • Marine Invasive Species (Ballast Water) Fee
  • Motor Vehicle Fuel Tax
  • Natural Gas Surcharge
  • Occupational Lead Poisoning Prevention Fee
  • Oil Spill Prevention, Response and Administration Fees
  • Tax on Insurers
  • Underground Storage Tank Maintenance Fee
  • Water Rights Fee
  • Special Taxes and Fees — Motor Carrier Office
    • Diesel Fuel Tax (Exempt Bus Operators & Govt. Entities)
    • International Fuel Tax Agreement (IFTA)
    • Interstate User Diesel Fuel Tax (DI)
    • Use Fuel Tax