California Audit Manual Chapter 1, General Information, March 2020
California Audit Manual Chapter 1, General Information, March 2020

Read Now California Audit Manual Chapter 1, General Information, March 2020 DOC

This is an advisory publication providing direction to staff administering the Sales and Use Tax Law and Regulations. Although this material is revised periodically, the most current material may be contained in other resources including Operations Memoranda and Policy Memoranda. Please contact any California Department of Tax and Fee Administration office if there are concerns regarding any section of this publicationThe California Department of Tax and Fee Administration (CDTFA) was created by the Taxpayer Transparency and Fairness Act of 2017, which restructured the State Board of Equalization (BOE) into three separate entities: the BOE, the CDTFA, and the Office of Tax Appeals (OTA). Before the existence of the CDTFA, the BOE was the agency responsible for administration of the tax and fee programs now administered by the CDTFA. The CDTFA is housed within the Government Operations Agency. The BOE is responsible for property, alcoholic beverage, and insurance taxes, but the CDTFA administers the alcoholic beverage and insurance tax programs on behalf of BOE through an interagency agreement. The CDTFA is responsible for the remaining taxes and fees previously collected by the BOE. The OTA conducts appeals hearings between tax/feepayers and the CDTFA and the Franchise Tax Board (FTB).

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  • Released: July 16, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 3117 KB
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