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    Last modified:  10/05/06
    Special Taxes - Excise Taxes

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    Registration for Tax and Fee Programs

    • Application for Corporations, Limited Liability Companies/Organizations: Form BOE-400-ETC
    • Application for Individuals and Partnerships: Form BOE-400-ETI
    • Application for Distributor's Cigarette and Tobacco Products License: Form BOE-400-LD
    • Application for Retailer's Cigarette and Tobacco Products License:Form BOE-400-LR
    • Application for Wholesaler's Cigarette and Tobacco Products License: Form BOE-400-LW

    You may use the application forms to apply for a permit from the BOE for any of the following excise tax programs:

    • Alcoholic Beverage Tax Law
    • California Cigarette and Tobacco Products Licensing Act of 2003
    • Cigarette and Tobacco Products Tax Law
    • Energy Resources Surcharge Law
    • Emergency Telephone Users Surcharge Law
    • Integrated Waste Management Fee Law
    • Natural Gas Surcharge Law

    If you are not sure which application applies to you, contact the Excise Taxes Division.

    By Phone
    800-400-7115 toll-free
    916-327-4208 phone
    916-323-9297 fax

    By Mail
    Excise Taxes Division, MIC: 56
    State Board of Equalization
    P.O. Box 942879
    Sacramento, CA 94279-0056

     

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