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ACCOUNTING FOR SALES AND USE TAX

Chapter: 8400

Section: 8487

(Revised and renumbered from 8725, 8733) Sales tax will be accounted for within the appropriation available for State operations at the time of sale. The sales tax billed or collected amount (accrual basis) is calculated at the end of each reporting period (i.e., monthly, quarterly, or yearl ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8487
ADVANCE PAYMENTS FOR REIMBURSEMENT SERVICES CONTRACTS

Chapter: 8400

Section: 8453

Charges for services to be performed by a state agency/department may be paid in advance by the entity to receive such services. The agency/department which performs the services will account for the payment as a reimbursement to their appropriation. Advance payments may be used to alleviate cash fl ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8453
PAYROLLS

Chapter: 8400

Section: 8421

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8421
REVOLVING FUND INVOICES

Chapter: 8400

Section: 8422.108

Any invoice being submitted to the State Controller’s Office to reimburse an office revolving fund will show the applicable revolving fund check number on the face of the invoice. However if the revolving fund checks issued to pay invoices in a manual claim schedule are in consecutive nu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-108
STATE COMPENSATION INSURANCE FUND CLAIMS

Chapter: 8400

Section: 8492

(Revised and renumbered from 8780 and 8780.1) The State Compensation Insurance Fund (State Fund) is a self-supporting, non-profit enterprise that provides workers’ compensation insurance to California employers. It will pay all claims for medical expenses and compensation benefits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8492
RELEASE OF WARRANTS OF A DECEASED STATE EMPLOYEE TO A PERSON DESIGNATED BY THE EMPLOYEE

Chapter: 8400

Section: 8477.2

Government Code Section 12479 states the following: Notwithstanding any other law, an employee of the state may file with their appointing power a designation of a person or persons for receipt of employee warrants upon death. The designation shall control who is entitled to receive the war ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-2
LOCAL AGENCY CLAIMS

Chapter: 8400

Section: 8422.204

(Revised and Renumbered from 8422.25 and 8422.26) Warrants Payable to and Agency/Department When a warrant is payable to a state agency/department, the Division of Administration and Disbursements Bureau of the State Controller's Office (SCO) will credit to the agency's/department’s off ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-204
REMITTING AND REPORTING INCOME TAX WITHHELD

Chapter: 8400

Section: 8422.196

Federal Backup Withholding Remitting Federal Backup Amount(s) Withheld The agency/department shall prepare a voucher/claim schedule with the "Internal Revenue Service" (IRS) as payee. Supporting documentation for the voucher/claim schedule shall include a worksheet showing the claim schedul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-196
TELEPHONE INVOICES

Chapter: 8400

Section: 8422.106

Agencies/departments will submit telephone statements (in place of invoices) to the State Controller’s Office (SCO) for payment. Telephone companies will furnish agencies/departments with supporting details for long distance telephone calls. These documents should be retained by the age ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-106
PAYING SALES AND USE TAX

Chapter: 8400

Section: 8486

(Revised and renumbered from 8731, 8732) Usually, sales tax and use tax is collected by California retailers and paid to the California Department of Tax and Fee Administration (CDTFA) on taxable items. When an out-of-state or online retailer does not collect the sales tax on taxable items d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8486
REMITTANCE ADVICE - PURPOSE

Chapter: 8400

Section: 8422.30

(Revised and Renumbered from 8422.3) Whenever the State Controller’s Office (SCO) or the agency/department disburse payment a Remittance Advice (RA) must accompany the disbursement. The RA’s function is to identify the purpose, amount and reference information (e.g., invoice ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-30
TORT LIABILITY PAYMENT PROCEDURE

Chapter: 8400

Section: 8494

(Revised and renumbered from 8712) Tort liability can occur as a result of intentional acts, a negligent act, and a failure to act when an individual or entity had a duty to do so. Tort liability can also occur when there is a violation of statutes or laws. This section describes the pr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8494
NONTAXABLE SALES

Chapter: 8400

Section: 8484

(Revised and renumbered from 8722) Some sales transactions are not subject to sales tax when supported by exemption certificates, resale certificates, shipping documents, or other evidence. Nontaxable sales include but are not limited to the following sales transactions: Sales to the Unite ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8484
SALES AND USE TAX-STATE AGENCY/DEPARTMENT RESPONSIBILTY

Chapter: 8400

Section: 8482

(Revised and renumbered from 8720) Each agency’s/department’s responsibility is to comply with the California Department of Tax and Fee Administration (CDTFA) rules and regulations. Agencies/departments are required to do the following: Obtain seller’s permits from t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8482
FEDERAL AND STATE BACKUP INCOME TAX WITHHOLDING

Chapter: 8400

Section: 8422.195

Each agency/department is responsible for federal and state backup withholdings on reportable payments or state withholding on payments made to nonresidents, as defined in SAM Section 8422.190. Details and instructions for the withholding types are as follows: Federal Backup Withholding Requir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-195
RELEASE OF FUNDS AND PROPERTY OF DECEASED PERSONS PURSUANT TO LETTERS OF TESTAMENTARY OR LETTERS ADMINISTRATION

Chapter: 8400

Section: 8477.32

Funds and property of deceased persons may be released to the executor or administrator of the estate of a decedent upon receipt of certified copies of letters of testamentary or letters of administration. Agencies/departments will: Retain a copy of the certified letters of testamentary or letters ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-32
PRIOR FISCAL YEAR CHARGES

Chapter: 8400

Section: 8422.109

Invoices for purchases by purchase orders and contracts charged to an appropriation of a fiscal year prior to the fiscal year in which delivery is received will be explained by noting on such invoices: "ordered in prior fiscal year."

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-109
DELIVERY/HANDLING OF NON-PAYROLL WARRANTS

Chapter: 8400

Section: 8422.6

The State Controller's Office (SCO) will mail non-payroll warrants directly to the payees using envelopes bearing the SCO's address as the return address. See SAM section 8580 for the distribution of payroll warrants. A warrant for travel expenses will not be routed through the person who prep ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-6
FEDERAL MOTOR VEHICLES FUEL TAX

Chapter: 8400

Section: 8489

(Revised and renumbered from 8745.5) A federal fuel tax is excised/levied on gasoline, diesel, and gasohol purchased in the United States. Agencies/departments are exempt from Federal Excise Tax on motor and diesel vehicle fuel. See IRS Publication 510 for more information.

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8489
GENERAL DISBURSEMENT POLICIES

Chapter: 8400

Section: 8402

The Disbursements chapter provides the policies and procedures for the preparation and submission of claims for funds disbursed from the State Treasury. State funds are disbursed for the following purposes: Expenditures for goods and services Refunds to payers Advances to revolving ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8402