California Department of Tax and Fee Administration.

(1) Existing law establishes the California Department of Tax and Fee Administration (department) and provides that the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization. Existing law authorizes the department to adopt regulations as necessary or appropriate to carry out the purposes of those provisions. Existing law exempts any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the department from the Administrative Procedure Act (APA) .