Section 61215 - Administrative Costs: California Department of Tax and Fee Administration(a) Each of the California Department of Tax and Fee Administration state operations, capital outlay, and local assistance expenditures constitutes an administrative cost with respect to any funds transferred to the California Department of Tax and Fee Administration from the Fund pursuant to Revenue and Taxation Code section 30130.57, subdivision (a).(b) With respect to any funds transferred to the California Department of Tax and Fee Administration from the Fund pursuant to Revenue and Taxation Code section 30130.57, subdivision (e)(2) ("CDTFA Funds"), administrative costs shall be determined in the following manner:(1) First, the California Department of Tax and Fee Administration shall distribute expenditures from the CDTFA Funds among the California Department of Tax and Fee Administration's payroll units in accordance with the California Department of Tax and Fee Administration's policies and procedures.(2) Second, any expenditure from the CDTFA Funds allocated to a direct program unit or an indirect support unit shall not constitute an administrative cost. Direct program units are those units that work directly on programs. Indirect support units are those units without primary program responsibility but that have a specific way to allocate their costs to the various tax programs.(3) Third, any expenditure from the CDTFA Funds allocated to a distributed administration (overhead) unit shall constitute an administrative cost. Distributed administration (overhead) units are those units that support the California Department of Tax and Fee Administration and that do not have a distinct method for allocating their costs. Examples of these units include the executive director's office, accounting, human resources, administrative support, external affairs, and outreach services.Cal. Code Regs. Tit. 2, § 61215
1. New section filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section 11343.4(b)(3). Submitted to OAL for filing and printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2018, No. 11). Note: Authority cited: Section 8546, Government Code; and Section 30130.57, Revenue and Taxation Code. Reference: Section 30130.57, Revenue and Taxation Code.
1. New section filed 3-14-2018; operative 3/14/2018 pursuant to Government Code section 11343.4(b)(3). Submitted to OAL for filing and printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2018, No. 11).