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The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States.The authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excises taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.
The California Department of Tax and Fee Administration (CDTFA) is the public agency charged with assessing and collecting sales and use taxes, as well as a variety of excise fees and taxes, for the U.S. state of California. The department has several other ancillary functions, such as ensuring that sellers comply with permit requirements.
Sheetz v. County of El Dorado (Docket No. 22-1074) is a United States Supreme Court case regarding permit exactions under the Takings Clause.The Supreme Court held, in a unanimous opinion by Justice Amy Coney Barrett, that fees for land-use permits must be closely related and roughly proportional to the effects of the land use – the test established by Nollan v.
These individuals (in the case of the Board of Equalization, its members) are specifically denominated by article V, section 14 and article III, section 8, of the Constitution as 'state officers', are generally elected, are restricted from receiving money from certain sources and have their salaries determined by the California Citizen's Compensation Commission.
In an apportioned land tax, each state would have its own rate of taxation sufficient to raise its pro-rata share of the total revenue to be financed by a land tax. So, for example, if State A has 5% of the population, the State A would collect and remit to the federal government such tax revenue that equals 5% of the revenue sought. Such an ...
In 1879, California adopted its state constitution which among many other programs created the State Board of Equalization and the State Controller, which administered all tax programs. [1] In 1929, the state legislature created the office of the Franchise Tax Commissioner to administer California's Bank and Corporation Franchise Tax Act. [1]
Within an ordinance is a list of land use designations commonly known as zoning. Each different type of zone has its own set of allowed uses. These are known as by-right uses. Then there is an extra set of uses known as special uses. To build a use that is listed as a special use, a special-use permit (or conditional-use permit) must be obtained.
Board of Equalization may refer to: California State Board of Equalization; Oklahoma State Board of Equalization This page was last edited on 7 ...