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S are administered and enforced by various state agencies. If you suspect a violation of law has occurred, it is important to report it to the correct agency responsible for the specific program at issue. To help you identify the proper agency with which to file your complaint, the Board of Equalization (BOE) has developed this directory as a reference. In it you will find both state and federal agencies listed. Complaints received by the BOE that do not relate to the tax or fee programs it admi.

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