Cal. Code Regs. Tit. 2, § 61200 - Authority and Purpose

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.

Notes

Cal. Code Regs. Tit. 2, § 61200

1. New chapter 4 (subchapters 1-2, sections 61200-61217), subchapter 1 (sections 61200-61201) and 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 8546.1, Government Code; and Sections 30130.56 and 30130.57, Revenue and Taxation Code.

1. New chapter 4 (subchapters 1-2, sections 61200-61217), subchapter 1 (sections 61200-61201) and 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).