The California State Board of Equalization (BOE) is a government agency responsible for overseeing tax administration in the state of California. It manages various taxes, including sales and use taxes, property taxes, and special taxes. The BOE ensures that tax laws are applied fairly and consistently across the state. Additionally, the BOE provides support and resources to taxpayers, helping them understand their tax obligations. The agency also conducts audits and reviews to ensure compliance with tax regulations. Its mission is to promote a fair and equitable tax system that benefits all Californians.