Established in 1879, the Board of Equalization is a part of the state of California. The board works to provide efficient tax administration and assessment practices. It administers cases related to sales and use tax, including verifying a permit and updating registration information. The board administers issues related to excise taxes on alcoholic beverages, cigarette and tobacco products, and energy and natural gas surcharges. The Board of Equalization also handles cases related to property taxes, such as state-assessed property, the private railroad car tax program and timber yield tax programs. Its administered revenues support schools, hospitals, social welfare programs, and transportation and housing programs. Headquartered in Sacramento, Calif., the Board of Equalization maintains a location in Ventura, Calif.