
SBE (State Board of Equalization)
The State Board of Equalization (SBO) is a government agency, often specific to California, responsible for overseeing and managing various tax functions. Its primary roles include administering sales and use taxes, ensuring fair property tax assessment, and collecting excise taxes like those on gasoline and cigarettes. Essentially, the SBO helps ensure that taxes are applied correctly and fairly across the state, providing revenue to fund public services and infrastructure. It also offers taxpayer assistance and resolution of disputes, helping businesses and individuals comply with tax laws efficiently.