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F YOUR ACCOUNT NO. EFF BOARD OF EQUALIZATION SPECIAL TAXES AND FEES PO BOX 942879 SACRAMENTO CA 94279-2074 READ INSTRUCTIONS BEFORE PREPARING GENERAL INFORMATION The California State Board of Equalization (BOE) is responsible for administering the California Sales and Use Tax Law. FILING REQUIREMENTS Everyone who purchases untaxed cigarettes, tobacco products, accessories, or other untaxed merchandise, pursuant to sections 6451 and 6452 of the Revenue and Taxation Code, must file a return.

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