Agency Won’t Enforce Challenged Amendments to Sales Tax Audit Manual Unless They Are Adopted Through APA or Exempted, CDTFA Director Says
The California Department of Tax and Fee Administration “will not issue, use, enforce, or attempt to enforce” recently published amendments to Audit Manual Sections 4 and 13 — challenged by former state lawmaker Dean Andal as an underground regulation – “unless or until the amendments are adopted pursuant to the Administrative Procedure Act (APA) or an appropriate APA exemption has been identified,” CDTFA Director Nicolas Maduros said June 19.