Legal Division – Tax and Fee Programs Bureau
Attorneys in the Tax and Fee Programs Bureau advise taxpayers/feepayers, taxpayer/feepayer representatives, and city, county and state officials on various legal issues involving the tax and fee programs administered by the California Department of Tax and Fee Administration (CDTFA). These programs include, but are not limited to, Sales and Use Tax, Bradley-Burns Uniform Local Sales and Use Tax, Transactions and Use (District) Tax, Cigarette and Tobacco Products Tax, Cigarette and Tobacco Products Licensing, Cannabis Tax, Motor Vehicle Fuel Tax, Jet Fuel Tax, Underground Storage Tank Maintenance Fee, Use Fuel Tax, Diesel Fuel Tax, Oil Spill Response Prevention and Administration Fees, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Prepaid Mobile Telephony Services Surcharge, Fire Prevention Fee, Hazardous Substances Taxes and Fees, Childhood Lead Poisoning Prevention Fee, Occupational Lead Poisoning Prevention Fee, Integrated Waste Management Fee, Lead-Acid Battery Fee, Lumber Products Assessment, California Tire Fee, Marine Invasive Species Fee, Natural Gas Surcharge, Covered Electronic Waste Recycling Fee, and Water Rights Fee. Attorneys in the Tax and Fee Programs Bureau also represent CDTFA in administrative hearings, help draft regulatory changes, and provide legal oversight and support to Investigations on matters involving tax evasion and fraud, including criminal tax law matters and implementation of the Cigarette and Tobacco Products Licensing Act of 2003.
Members of the public may request a legal opinion on tax and fee matters by submitting a request in writing. The specific facts and circumstances of the activity or transaction at issue should be fully described in the request for advice, as well as the question on those facts. Requests for advice should be submitted to: Mr. Robert Tucker, Assistant Chief Counsel, Tax and Fee Programs Bureau (MIC:82); California Department of Tax and Fee Administration; 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0082.
Assistant Chief Counsel
Robert Tucker, 916-322-0437
Yuliya Gnedash, Associate Governmental Program Analyst 916-323-3088