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6.F. - Page 38 of 47 <br />3. City will pay to Department or to the State of California the amount of any taxes plus interest <br />and penalties, if any, that Department or the State of California may be required to rebate or refund to <br />taxpayers. <br />4. City will pay to Department its costs for rebating or refunding such taxes, interest, or <br />penalties. Department's costs shall include its additional cost for developing procedures for processing the <br />rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing <br />instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by <br />Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs <br />shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code. <br />5. Costs may be accounted for in a manner, which conforms to the internal accounting, and <br />personnel records currently maintained by the Department. The billings for such costs may be presented in <br />summary form. Detailed records will be retained for audit and verification by City. <br />6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be <br />referred to the State Director of Finance for resolution and the Director's decision shall be final. <br />7. Costs incurred by Department in connection with such refunds shall be billed by Department <br />on or before the 25th day of the second month following the month in which the judgment of a court of the <br />State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City <br />on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. <br />City shall pay to Department the amount of such costs on or before the last day of the succeeding month and <br />shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, <br />together with Department costs incurred in making those refunds. <br />CITY OF REDWOOD CITY <br />By <br />(Signature) <br />Melissa Stevenson Diaz <br />City Manager <br />ATTY/AGR/2019.005/ADMINISTRATION AGREEMENT <br />REV: 01-03-19 DZ <br />CALIFORNIA STATE DEPARTMENT OF <br />Page 6 of 6 <br />TAX AND FEE ADMINISTRATION <br />By <br />Administrator <br />114 <br />