Alcoholic Beverage Tax (sections 32001 32557)
Any agency authorized to enforce local tobacco
Ballast Water Management Fee (Marine Invasive
California Tire Fee (section 55001 55381 Public
Childhood Lead Poisoning Prevention Fee
Cigarette and Tobacco Products Licensing Act of
Cigarette and Tobacco Products Tax
City attorneys and city prosecutors; county district
Diesel Fuel Tax (sections 60001 60708)
Electronic Waste Recycling Fee
Emergency Telephone Users Surcharge
Energy Resources Surcharge
Fire Prevention Fee (Public Resources Code
Hazardous Substances Tax (sections 43001 43651
Integrated Waste Management Fee
International Fuel Tax Agreement
Motor Vehicle Fuel Tax including Aircraft Jet Fuel
Natural Gas Surcharge (sections 55001 55381
Occupational Lead Poisoning Prevention Fee
Oil Spill Response Prevention and Administrative
Private Railroad Car Tax (sections 11201 11702)
Publicly Owned Property (sections 1840 1841)
Sections 6001 7176 7200 7226 7251 7279 6
State agencies outside of California for tax
State Assessed Property (sections 721 868
State of California government agencies and
Tax on Insurers (sections 12001 13170)
Timber Yield Tax (sections 38101 38908)
Underground Storage Tank Maintenance Fee
United States government agencies: U S Attorney s
Use Fuel Tax (sections 8601 9355)
Water Rights Fee (sections 55001 55381 Water
(sections 30001 30482 Health and Safety Code
(sections 40001 40216)
(sections 41001 41176)
(sections 43001 43651 Health and Safety Code
(sections 45001 45984 Public Resources Code
(sections 50101 50162 Health and Safety Code
(sections 55001 55381 Health and Safety Code
(sections 9401 9433)
1 800 400 7115 (TTY:711) Monday through Friday 8:00 a m to 5:00 p m (Pacific time) except state holidays If you
1 916 445 1441 1 916 445 1516
2003 (Business and Professions Code sections
22970 22991 Government Code section 15618 5
25205 1 25205 23)
4876 4880 5011 5014 5148)
7285 7288 6
account start and closeout dates and names of business owners or partners to the public When you sell a business the
account with specific state local and federal government agencies The BOE may also share specific information with
adjustments they may not be allowed You may owe more tax or fees or receive a smaller refund
Agriculture; Forest Products Commission; Board
all information requested including your social security number (used for identification purposes [see Title 42 U S Code
at www boe ca gov Additional information regarding your records can be found in publication 58 A How to Inspect and
attorneys police and sheriff departments
be subject to criminal prosecution
BOARD OF EQUALIZATION
Board of Equalization Board of Equalization
Board; Department of Public Health; California
Board; Department of Resources Recycling and
BOE 324 GEN (BACK) REV 8 (8 12)
BOE 324 GEN (FRONT) REV 8 (8 12) STATE OF CALIFORNIA
BOE may give the buyer or other involved parties information regarding your outstanding tax liability
Can anyone else see my information?
Can I review my records?
Code sections 1525 1560)
Code sections 42463 42485)
Code sections are from the California Revenue and Taxation Code unless otherwise noted
Commission; California Parent Locator Services;
Commission; Department of Homeland Security
Commission; Exposition and Fairs; Department
Community Development; State Lands Commission;
companies authorized to represent local governments
control ordinances
Correct Your Records For a copy of this publication go to www boe ca gov or call the Taxpayer Information Section at
Department of Child Support Services; Department
Department of Motor Vehicles; California Public
Departments of Agriculture Defense and Justice;
Deputy Director SUTD MIC:43 Deputy Director PSTD MIC:63
Disclosure Officer MIC:82
Employment Development Department; Energy
enforcement purposes
Federal Bureau of Investigation; General Accounting
Fees (sections 46001 46751 Government Code
file complete returns you may have to pay penalties and interest Penalties may also apply if you do not provide other
Health and Safety Code sections 25174 25174 11
Highway Patrol; Department of Housing and
If your registration information is incomplete the BOE may not issue your permit certificate or license If you do not
In addition if you do not provide the requested information to support your exemptions credits exclusions or
information the BOE requests or that is required by law or if you provide fraudulent information In some cases you may
need more information you may contact the BOE s Disclosure Officer at 1 916 445 2918 or by writing:
of Alcoholic Beverage Control; Auctioneer
of Consumer Affairs; State Controller s Office;
of Fish and Game; Department of Food and
of Forestry and Fire Protection; Franchise Tax
of the Information Practices Act (Civil Code 1798 17) No action is required
Office; Bureau of Alcohol Tobacco and Firearms;
Office; Internal Revenue Service; Interstate Commerce
officials of the following agencies among others:
officials: Air Resources Board; Department
Penal Code section 830 11)
PO Box 942879
PO Box 942879 PO Box 942879
Privacy Notice
Property and Special Taxes (PSTD)
Public Resources Code sections 71200 71271)
Public Utilities Code sections 890 900)
Recovery
Resources Code section 42860 42895)
Sacramento CA 94279 0043 Sacramento CA 94279 0063
Sacramento CA 94279 0082
Sales and Use Tax (SUTD)
Sales and Use Tax Property and Special Taxes Department
section 105310)
section 405(c)(2)(C)(i)]) A complete list of the California Revenue and Taxation Codes is printed on the reverse side of
sections 104555 104558)
sections 105190 105195)
sections 25214 10 25214 10 2 Public Resources
sections 25299 10 25299 51)
sections 4210 4228)
sections 48000 48008)
sections 8670 40 8670 48)
Species) (section 44000 44008 55001 55381
State Board of Equalization
Substances Control; State Water Resources Control
Tax (sections 7301 8526)
The BOE may disclose information to authorized
The BOE must collect information in order to administer the state laws listed below
The officials listed below are responsible for maintaining your records
this form
This is not a request for you to provide information This is an informational notice according to the requirements
to determine whether you are paying the correct amount of tax and to collect any amounts you owe You must provide
Under some circumstances the BOE may release the information printed on your permit certificate or license such as
Utilities Commission; Department of Toxic
We ask you for information so that the BOE can administer the state s tax and fee laws The BOE will use the information
What happens if I don t provide the information?
Who is responsible for maintaining my records?
With your written permission the BOE can release information regarding your account to anyone you designate
Yes Requests should be made in writing to your closest BOE office A complete listing of BOE locations can be found
Your records are covered by state laws that protect your privacy However the BOE may share information regarding your