Information on This Site

The information found in the State Board of Equalization (BOE) web site is general and current as of the date the information was placed on the BOE web site. The applicable laws are complex and subject to change. If there is a conflict between the law and the information found in the BOE web site, any decisions will be based on the law and not the information found in the BOE web site.

External Links

Links to information on sites not maintained by the Board of Equalization are provided only as a public service. The Board is not responsible for the accuracy of the information on these other sites. Please let the webmaster know if a link to a site external to the Board does not work.

Scheduled Downtime

The BOE web site has regularly scheduled downtime for maintenance from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time. During these down times the BOE website may be unavailable for brief periods, and Electronic Services access may be unavailable. Since this is regularly scheduled downtime, Electronic Participants should be aware that the BOE will not accept the participant's inability to submit a timely filing because of this downtime as a valid reason for granting relief of any penalty and/or interest that may result from a late filing.