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STATE OF CALIFORNIA

BOARD OF EQUALIZATION

Your Document Has Moved
The document you are looking for has moved to the California Department of Tax and Fee Administration
(CDTFA) website at http://www.cdtfa.ca.gov/formspubs/cdtfa180-7-25.pdf.
Please update your bookmark, if necessary.
Important Notice: Recent legislation created the California Department of Tax and Fee Administration to
administer the taxes and fees previously collected by the Board of Equalization, with the exception of Property
Tax, Alcoholic Beverage Tax and Insurance Tax. Additional information concerning this recent change can be
found at www.boe.ca.gov and at www.cdtfa.ca.gov.

CDTFA-477 (9-17)



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