The closed captioning for this video is provided as a function of YouTube; as such, the BOE is not attesting to the accuracy of the closed-captioning text. Official meeting minutes and transcripts are available at www.boe.ca.gov, and may be provided upon request.
The Board of Equalization administers California's sales and use, fuel, alcohol, tobacco, and other taxes and collects fees that fund specific state programs and plays a significant role in California property tax assessment and administration. It also acts as the appellate body for corporate franchise and personal income tax appeals.
