Tax and Fee Programs Division
Attorneys in the Tax and Fee Programs Division advise taxpayers, taxpayer representatives, the Board, the Board staff, and city, county and state officials on various tax and fee issues. With respect to property tax, attorneys advise on issues related to change in ownership, exemptions, local property tax valuation and appeals, state-assessed properties, Timber Yield Tax and Private Railroad Car Tax. With respect to business taxes and fees, attorneys advise on legal issues related to the Sales and Use Tax, Bradley-Burns Uniform Local Sales and Use Tax, Transactions and Use (District) Tax, Cigarette and Tobacco Products Tax, Cigarette and Tobacco Products Licensing, Motor Vehicle Fuel Tax, Aircraft Jet Fuel Tax, Underground Storage Tank Maintenance Fee, Use Fuel Tax, Diesel Fuel Tax, Oil Spill Response Prevention and Administration Fees, Tax on Insurers, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Alcoholic Beverage Tax, Hazardous Substances Taxes and Fees, Childhood Lead Poisoning Prevention Fee, Occupational Lead Poisoning Prevention Fee, Integrated Waste Management Fee, California Tire Fee, Marine Invasive Species Fee, Natural Gas Surcharge, Covered Electronic Waste Recycling Fee, Water Rights Fee and taxes administered pursuant to the International Fuel Tax Agreement (IFTA). Attorneys in the Tax and Fee Programs Division also represent the Sales and Use Tax Department and the Property and Special Taxes Department in matters before the Board, help the respective departments draft regulatory changes and work with the Attorney General's office on litigation involving these taxes and fees. The Division provides legal oversight and support to Investigations, other BOE management and staff, and the Board on matters involving tax evasion and fraud, including criminal tax law matters and implementation of the Cigarette and Tobacco Products Licensing Act of 2003.
Members of the public may request a legal opinion on tax and fee matters by submitting a request in writing. The specific facts and circumstances of the activity, transaction, or property at issue should be fully described in the request for advice, as well as the question on those facts. Requests for advice should be submitted to: Mr. Robert Tucker, Assistant Chief Counsel, Tax and Fee Programs Division (MIC:82); State Board of Equalization; 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0082.
Assistant Chief Counsel
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