§ 35401. Registration, Reporting, and Reimbursement.
18 CA ADC § 35401Barclays Official California Code of RegulationsEffective: May 10, 2023
Effective: May 10, 2023
18 CCR § 35401
§ 35401. Registration, Reporting, and Reimbursement.
(1) “Contact information” means information the Department deems necessary to contact and communicate with the county registering for a County Revenue Protection Fund Account and with that county's authorized representative(s). Such information includes, but is not limited to, the county's current mailing address and the representative information for each of its representatives.
(7) “Identifying information” means information the Department deems necessary to specifically identify the county and each local agency in the county. Such information includes, but is not limited to, the name and federal Employer Identification Number of the county and each local agency in the county, and the mailing addresses to send reimbursement to the county and each local agency in the county.
(10) “Representative information” means information the Department deems necessary to verify that an individual is authorized to represent a county and submit an application for registration under subdivision (c), report gains under subdivision (f), or request an extension under subdivision (g)(2) on behalf of the county. Such information includes, but is not limited to, the individual's first and last name, title, email address, and phone number.
(1) Each county shall register with the Department for a County Revenue Protection Fund Account for the purpose of electronically reporting the gains it annually determines pursuant to subdivision (b) to the Department by completing an application for registration through the Department's online services portal via its website at www.cdtfa.ca.gov.
(2) On or before January 31, 2024, and each January 31 thereafter, each county shall determine the gain for the county and each local agency in the county for the determination period ending on the preceding June 30. For example, on or before January 31, 2024, each county shall determine the gain for the county and each local agency in the county for the fiscal year ending on June 30, 2023.
(3) If any January 31 by which each county is required to determine the gain for the county and each local agency in the county under subdivision (d)(2) falls on a Saturday or state holiday, then each county shall determine the gain for the county and each local agency in the county on or before the next business day following that January 31.
(1) Except as provided in subdivision (g), each county shall electronically report the gains for the county and each local agency in the county for each of the three preceding determination periods through the Department's online services portal via its website at www.cdtfa.ca.gov on or before January 31, 2025, and every third January 31 thereafter, beginning with January 31, 2028.
For example, each county shall electronically report the gains it determines for the determination periods February 16, 2021, through June 30, 2022, July 1, 2022, through June 30, 2023, and July 1, 2023, through June 30, 2024, on or before January 31, 2025. Each county shall electronically report the gains it determines for the determination periods July 1, 2024, through June 30, 2025, July 1, 2025, through June 30, 2026, and July 1, 2026, through June 30, 2027, on or before January 31, 2028.
(2) If a state of emergency due to a disaster, as proclaimed by the Governor pursuant to section 8625 of the Government Code, is in effect in any county at any time during the period from the January 1 immediately preceding the reporting due date specified in subdivision (f)(1) to the extended reporting due date specified in subdivision (g)(1), the Department may grant the county an extension of the reporting due date specified in subdivision (f)(1) to the following April 30.
(A) The Department shall determine each county's and each local agency's aggregate gain, by combining the gains determined by each county and timely reported to the Department for the county and each local agency in the county for each of the three preceding determination periods, and each county and local agency with an aggregate negative gain shall be eligible to be reimbursed an amount equal to its aggregate negative gain expressed as a positive number for that aggregation period. For example, if a local agency's aggregate gain was negative one hundred dollars (-$100) for an aggregation period, then the local agency would be eligible to be reimbursed one hundred dollars ($100) for that period.
(3) If there is money in the County Revenue Protection Fund, but not sufficient money to provide each county and local agency the full amount it is eligible to be reimbursed for the current aggregation period under subdivision (h)(1)(A), the Department shall begin the process to provide a pro rata share of the money in the fund to each county and local agency based on the amount the county or local agency is eligible to be reimbursed relative to the total amount all the counties and local agencies are eligible to be reimbursed for the current aggregation period under subdivision (h)(1)(A). For example, if a county is eligible to be reimbursed one percent (1%) of the total amount all the counties and local agencies are eligible to be reimbursed for the current aggregation period, then the Department will provide one percent (1%) of the money in the fund to that county for that period.
(i) Failure to Report. If a county fails to report a gain for the county or a local agency in the county for any determination period within an aggregation period before the expiration of the extensions of the reporting due date granted under subdivision (g), the Department will conclusively presume that the county or local agency does not have an aggregate negative gain for the aggregation period and thus is not eligible to be reimbursed from the County Revenue Protection Fund for that period.
Credits
Note: Authority cited: Article XIII A, Section 2.3, California Constitution. Reference: Article XIII A, Section 2.3, California Constitution.
History
1. New chapter 5 (section 35401) and section filed 5-10-2023; operative 5-10-2023 pursuant to Government Code section 11343.4(b)(3) (Register 2023, No. 19).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 35401, 18 CA ADC § 35401
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