Form Boe-100-B (S1) - Statement Of Change In Control And Ownership Of Legal Entities Page 2
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10BOE-100-B-INST (S1B) REV. 4 (1-12)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
COVER PAGE
Name and Address of Legal Entity: Provide the name and address of the legal entity filing the statement.
Legal Entity Identification No.: For domestic and foreign (out of state or country) corporations and limited liability
companies, provide the ID Number assigned by the California Secretary of State; for partnerships provide the Federal
Employer Identification Number (FEIN).
Question 1:
Provide the year in which the filing legal entity (or any legal entity under its ownership control) acquired ownership control
(more than 50 percent interest) of any other legal entity. In the case of corporations, an ownership interest is represented
by voting stock. In the case of partnerships or limited liability companies, an ownership interest is represented by the
total interest in capital and profits. If the BOE sent a written request to file a BOE-100-B, the preprinted year represents
the period for which information is being sought.
Both parts of question 1 must be answered.
1a. Indicate if the filing legal entity (or any legal entity(ies) under its ownership control) acquired more than
50 percent of the ownership interest in any other legal entity(ies) since the indicated date.
1b. Indicate if the acquired legal entity(ies) (or any legal entity(ies) under its ownership control) held an interest in
California real property, as of the date of acquisition.
EXAMPLE
Facts of transaction:
• ABC Corporation holds 48 percent of the voting stock in XYZ Corporation.
• On February 20, 2011, ABC Corporation acquired an additional 3 percent of XYZ’s voting stock (for a total of
51 percent).
• As of February 20, 2011, XYZ Corporation held an ownership interest in vacant land located in California.
Under these facts, both parts of question 1 should be answered YES, since both conditions have been met: (1) ABC
Corporation acquired more than 50 percent of the ownership interest in another legal entity (XYZ Corporation) and (2)
the acquired legal entity (XYZ Corporation) held an ownership interest in real property (vacant land) in California as of the
date of acquisition (February 20, 2011).
Question 2:
Provide the year in which a person or legal entity acquired ownership control (more than 50 percent interest) in the filing
legal entity (or any legal entity under its ownership control). If the BOE sent a written request to file a BOE-100-B, the
preprinted year represents the period for which information is being sought.
Both parts of question 2 must be answered.
2a. Indicate if a person or a legal entity obtained more than 50 percent of the ownership interest in the filing legal
entity (or any legal entity(ies) under its ownership control) since the indicated date.
2b. Indicate if the acquired (filing) legal entity(ies) (or any legal entity(ies) under its ownership control) held an
interest in California real property as of the date of acquisition.
EXAMPLE
Facts of transaction:
• The BOE sent BOE-100-B to Partnership B regarding events occurring since January 1, 2011.
• As of January 5, 2011, Partnership A held no interest in Partnership B, which owned a single-family residence
in California.
• On January 20, 2011, Partnership A acquired a 51 percent interest in the capital and profits of Partnership B.
Under these facts, both parts of question 2 should be answered YES, since both conditions have been met:
(1) Partnership A acquired more than 50 percent of the ownership interest in Partnership B and (2) the acquired legal
entity (Partnership B) held an ownership interest in real property (single-family residence) in California as of the date of
acquisition (January 20, 2011).
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