SACRAMENTO, Calif. — A state investigation has found widespread nepotism at a troubled California tax agency.

The State Personnel Board released Wednesday its investigation into the Board of Equalization, a five-member elected board that until recently employed about 5,000 people and oversaw the collection of about a third of state revenue. Lawmakers recently moved most of the board’s duties and workers to a new agency after another report found inaccurate financial reporting and improper use of employees’ time.

The investigation found 17 percent of BOE employees were related to other employees. The board’s nepotism policies did not comply with state rules.

The personnel board has revoked the BOE’s hiring authority and is requiring it and the new California Department of Tax and Fee Administration to compile a list of personal relationships between employees.