The California Board of Equalization has been restructured into three separate entities effective July 1, 2017: The State Board of Equalization (the Board), the California Department of Tax and Fee Administration (CDTFA) and the Office of Tax Appeals. CDTFA will be housed within the Government Operations Agency while the Board will be an independent agency and continue to administer property, alcoholic beverage and insurance taxes. The CDTFA will handle most of the taxes and fees previously collected by the Board, including sales and use tax. The Office of Tax Appeals is formed as an independent entity, but does not begin full operation and hearing appeals until January 1, 2018.
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