CALIFORNIA RECENTLY ENACTED ASSEMBLY BILL 102 (AB 102), dramatically shifting power from the state Board of Equalization (BOE). Also known as The Taxpayer Transparency and Fairness Act of 2017, AB 102 reorganizes the BOE and creates two new California taxing agencies that replace the BOE in appeals of state tax cases.
For 138 years, the BOE has had broad authority over California tax matters. It has heard appeals of California tax matters and provided opinion letters to taxpayers seeking guidance over a variety of state tax issues.
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