This chapter is adopted to implement, interpret, and make specific the provisions of Revenue and Taxation Code sections 30130.56 and 30130.57, requiring the State Auditor to conduct at least biennially an independent financial audit of the state and local agencies receiving funds pursuant to the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 and to promulgate regulations required by Revenue and Taxation Code section 30130.57 defining administrative costs for purposes of the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.
Cal. Code Regs. Tit. 2, § 61200
Note: Authority cited: Section 8546, Government Code; and Section 30130.57, Revenue and Taxation Code. Reference: Section 8546.1, Government Code; and Sections 30130.56 and 30130.57, Revenue and Taxation Code.