Beginning July 1, 2017, most of the duties performed by the California State Board of Equalization (BOE) will be transferred to the new California Department of Tax and Fee Administration (CDTFA) and the Office of Tax Appeals. The BOE will continue to administer programs related to property taxes, insurance taxes, and excise taxes on alcohol. Until December 31, 2017, the BOE will continue to hear taxpayer appeals on all types of tax and fee matters. Beginning January 1, 2018, the BOE will only hear appeals related to the programs related to property taxes, insurance taxes, and excise taxes on alcohol. The Office of Tax Appeals will hear appeals on all other tax and fee matters (e.g. franchise and personal income tax, sales and use tax, and other special taxes and fees). Requirements to register, file, and pay taxes and to meet other obligations will be the same as required prior to July 1, 2017. Schedules, forms, and payments will generally be the same during the transition. For more information visit the CDTFA website at www.cdtfa.ca.gov.This change is due to the passage of Assembly Bill 102 – the Taxpayer Transparency and Fairness Act of 2017. There is a lot of uncertainty as to what this means. We will continue to monitor and update as information becomes available. (AB-102, signed by Governor June 27, 2017; Special Notice L-507, California Department of Tax and Fee Administration, July 2017)