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CDTFA-477 (9-17)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

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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.