State Board of Equalization Archives

Statements of Economic Interest by California Public Officials

January 20, 2022 6:55 amJanuary 20, 2022 7:10 am

California Government Code Title 9, Chapter 7, Article 5 requires statements of economic interests (SEI) to be filed as part of the conflict of interest laws. Section 87500 requires SEI to be filed as follows: Statewide elected officers—one original with...

Executive Branch Officials and the ‘Revolving Door’ Limitation

January 3, 2022 12:27 pmJanuary 3, 2022 12:33 pm

Similar to the “revolving door” limitation on state legislators found in Article IV, Section 5(e) of the California Constitution, executive branch officials of state government are also subject to this limitation when these officials leave government service. It is often...

Filling a Constitutional Office Vacancy in California

December 27, 2021 1:10 pmDecember 27, 2021 1:19 pm

California’s Constitution, in Article V, Section 5, provides for filling a vacancy in a constitutional office. There are nine constitutional offices in California: Governor, Lieutenant Governor, Attorney General, Board of Equalization Members, Controller, Insurance Commissioner, Secretary of State, Superintendent of...

Drafting Tax Statutes in California

October 21, 2021 6:48 amOctober 21, 2021 6:58 am

Like other particular areas of the law, drafting tax statutes can be a difficult task for any bill drafter. There are several issues that need to be addressed and that bill drafters should understand before undertaking the drafting of tax...

Gov. Newsom Backs Prop. 15 ‘Split Roll’ Property Tax Increase on Business

September 12, 2020 8:01 am

On Friday, Governor Gavin Newsom threw his support behind Proposition 15, which would change how both commercial and industrial properties are taxed, leading to immediate outcry from businesses, industry leaders, and tax groups across the state. Prop 15 would amend...

California’s Tax Agencies

August 8, 2020 7:37 amAugust 9, 2020 8:05 am

California’s tax system actually involves four state departments. And, most Californians do not realize that the EDD is the largest tax collection agency in the state. The purpose of this article is to provide a broad overview of the tax...

2020 March Primary Preview: 49th Congressional District

February 20, 2020 8:22 pmFebruary 20, 2020 8:59 pm

The 49th Congressional District: Much like how the long stretch of the 21st District sits between the major metro areas of Bakersfield and Fresno, the 49th Congressional District sits between the end of Orange County’s sprawl and the beginning of...