PART 8.7. California Department of Tax and Fee Administration

Part 8.7 added by Stats. 2017, Ch. 16, Sec. 5.

§§ 15570–15570.100 · 23 sections

1. CHAPTER 1. Administration §§ 15570–15570.4 · 3 sections

   • § 15570 (a) There shall be established within state government, in the Government Operations Agency, the California Department of Tax and Fee Administration. The…
   • § 15570.2 Except as otherwise provided by this part or any other law, the department and the director shall have all of the duties, powers, and responsibilities…
   • § 15570.4 The director may confer, in this state or elsewhere, either personally or through the department’s staff, with officers or employees of this state, its…
2. CHAPTER 2. Definitions § 15570.20 · 1 section

   • § 15570.20 For the purposes of this part, the following terms shall have the following meanings: (a) “Board” means the State Board of Equalization. (b) “Department” means…
3. CHAPTER 3. Transfer of Duties, Powers, and Responsibilities §§ 15570.22–15570.31 · 6 sections

   • § 15570.22 Except as provided in subdivision (b) or (c) of Section 15600 and Part 9.5 (commencing with Section 15670), the department is the successor to, and is vested…
   • § 15570.24 (a) Except as specified in Part 9.5 (commencing with Section 15670), and unless the context clearly requires otherwise, whenever any reference to the board…
   • § 15570.26 (a) All employees serving in state civil service, including temporary employees, who are engaged in the performance of functions transferred to the department…
   • § 15570.28 The department shall provide the board with administrative and personnel services.
   • § 15570.30 The Department of Finance shall make the final determination of the budgetary and accounting transactions and treatments to ensure the proper implementation of…
   • § 15570.31 Notwithstanding any other law, this part shall not limit the authority of, and expressly authorizes, the department and the board to delegate, share, provide…
4. CHAPTER 4. Regulations §§ 15570.40–15570.42 · 2 sections

   • § 15570.40 (a) The department may adopt regulations as necessary or appropriate to carry out the purposes of this part. (b) Chapter 3.5 (commencing with Section 11340) of…
   • § 15570.42 Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the department shall adopt regulations to establish…
5. CHAPTER 4.5. Appeals Conferences §§ 15570.50–15570.54 · 3 sections

   • § 15570.50 Appeals conferences shall continue to be conducted in the same manner as before the duties, powers, and responsibilities were transferred to the department…
   • § 15570.52 Consistent with Section 15570.22, the regulations contained in Article 6 (commencing with Section 5260) of Chapter 2 of Division 2.1 of Title 18 of the…
   • § 15570.54 A person requesting relief in an appeals conference may thereafter request a hearing before a tax appeals panel in the Office of Tax Appeals if the department…
6. CHAPTER 5. Procedures §§ 15570.60–15570.66 · 4 sections

   • § 15570.60 For good cause shown, the department may extend for not more than 30 days the time fixed for filing any report required by it.
   • § 15570.62 The department, whenever it deems it necessary to ensure voluntary compliance with the due dates prescribed by law for submission of any remittance, claim for…
   • § 15570.64 The department may sell copies of compilations of the tax and fee laws of the state, maps, and other documents.
   • § 15570.66 Notwithstanding Section 1808.5 of the Vehicle Code, the department may obtain copies of fullface engraved pictures or photographs of licensees directly from…
7. CHAPTER 6. Inspections and Examinations §§ 15570.80–15570.84 · 3 sections

   • § 15570.80 The department may require anybody having knowledge of the business of any person who is subject to its jurisdiction, or having the custody of the books,…
   • § 15570.82 The director may examine the books, accounts, and papers of all persons required to report to him or her, or having knowledge of the affairs of those required…
   • § 15570.84 (a) The director, chief deputy director, or any person who has at any time obtained any knowledge described below from any of the foregoing officers shall not…
8. CHAPTER 7. Operative Date § 15570.100 · 1 section

   • § 15570.100 This part shall become operative on July 1, 2017.