CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION (2)

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developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code. 5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City. 6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final. 7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to. taxpayers, together with Department costs. incurred in making those refunds. CITY OF SANTA ANA By C S d --M` Lr— (Signature) Raul Godeniz II (Typed Name) City Manager (Title) (Rev. 10/17) 7 CALIFORNIA STATE DEPARTMENT OF TAX AND FEE ADMINISTRATION By Admi 06 Norma Mitre Acting Clerk of the Council Return ORIGINAL Executed Copy to COTC (M•30[T11)