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A board of nursing is a regulatory body that oversees the practice of nursing within a defined jurisdiction, typically a state or province. The board typically approves and oversees schools of nursing within its jurisdiction and also handles all aspects of nurse licensure. In the US, state and territorial boards of nursing comprise the National ...
The collection of almost all state sales taxes and special fees, prior to the formation of the Administration, was handled by the California State Board of Equalization, a constitutional body composed of constitutional offices; despite almost a century of attempts to reform the Board, owing to various corruption-related concerns, these efforts were not successful for most of its history. [3]
At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
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California has the only legislatively mandated nurse-to-patient ratios in the country. [3] In December 2020, during the fall/winter COVID-19 pandemic surge, governor Gavin Newsom gave all hospitals a temporary waiver from those mandates, which allowed hospitals, for example, to have ICU nurses care for three patients rather than two.
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]
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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.