Established in 1879, the California State Board of Equalization is a publicly elected tax board that collects fees and sales, fuel, alcohol and tobacco taxes that support state and local government services. It hears business tax appeals, as well as offers assessment and administration services for various property taxes. The California State Board of Equalization also acts as appellate body for franchise and personal income tax appeals. It also conducts various public meetings, tax seminars, workshops and awareness presentations. The board provides opportunities to file tax returns and register for permits and licenses, as well as offers online payment services. The California State Board of Equalization maintains an office in Van Nuys, Calif.