Meet the new boss. Same as the old boss. Sing it. With Pete Townshend's voice.
The California Board of Equalization is still around. No, really. It just won't do as much anymore. The brand spanking new California Department of Tax and Fee Administration is just going to pick up the bulk of what BOE previously did with regards to sales and use tax collection and administration, appeals of franchise and income tax assessments, and taxpayer rights. Going forward, BOE is mostly just going to handle its constitutionally stated duties of property tax assessments, insurance tax assessments, and alcohol excise taxes.
Was it necessary? Ask yourself why in the State of California that we now have FOUR separate agencies handling various taxes. Franchise Tax Board, Board of Equalization, Department of Tax and Fee Administration, and Employment Development Department. Most states have maybe two at the most.
Read more about it here.