Tax Appeals Filing Assistance

This is a government regulatory agency that is the official tax collection agency for the State of California. Services include assessment appeals boards, business tax assistance, public awareness/education on tax issues, records/licenses/permits, state tax collection, sales tax information, tax complaints, and tax fraud reporting. Services are provided at the agency's Sacramento headquarters and four field office locations in Los Angeles County. There are no geographic restrictions.

The agency collects a variety of excise, use and sales taxes and fees. The agency also issues seller's permits; provides written tax advice; and advocates for taxpayers' rights.

The agency issues seller's permits to individuals, corporations, partnerships, and organizations. Types of seller's permits include wholesale, retail and temporary seller's permits. Applications for the permit may be requested by mail, fax or downloaded from the website. These services are also available at the agency's field offices.

Business services also include information about taxation rates in all California counties. The information is available to callers to the hotline number, online on the agency's website or at field offices. The program also provides written tax advice for individuals, businesses or corporations. It also sponsors a tax practitioner hotline that provides forms, latest tax information, and opinions to professional tax preparers.

The Appeal's Bureau provides an appellate program for taxpayers to challenge tax assessments for sales and use taxes; homeowner and renter assistance appeals; and franchise and personal income tax appeals. This service is available to individuals and to businesses.

Advocacy is provided through the Taxpayer's Rights Advocate program to assist taxpayers in resolving disputes with decisions made by the Agency. The program also provides public awareness about tax laws and taxpayers rights.

The agency administers alcoholic beverage taxes, cigarette taxes, electrical energy resources surcharges, fuel taxes, insurance taxes, property taxes, sales and use taxes, and telephone taxes.

The agency sponsors a tax evasion complaint hotline that investigates suspected tax violations. Concerned citizens may call the hotline to report irregularities, or they may write to the investigations division at the agency's Sacramento location.