department.

Except as otherwise provided by this part or any other law, the department and the director shall have all of the duties, powers, and responsibilities applicable to state departments and heads of departments under Chapter 2 (commencing with Section 11150) of Part 1.

The director may confer, in this state or elsewhere, either personally or through the department’s staff, with officers or employees of this state, its political subdivisions, other states, their political subdivisions, or the United States, or those other persons as may be of assistance to the department in its work.

For the purposes of this part, the following terms shall have the following meanings:

Except as provided in subdivision (b) or (c) of Section 15600 and Part 9.5 (commencing with Section 15670), the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the board. All laws prescribing the duties, powers, and responsibilities of the board to which the department succeeds, together with all lawful rules and regulations established under those laws, are expressly continued in force, including, but not limited to, existing processes and remedies available to a taxpayer or feepayer such as settlement options and appeals processes.

to the action.

and property of the board. The property of any office, agency, or other entity of state government related to functions transferred to the department is transferred to the department. If any doubt arises as to where that property is transferred, the Department of General Services shall determine where the property is transferred.

department is subject to all the debts and liabilities of the board, other than those retained by the board in connection with its duties, powers, and responsibilities under subdivision (b) or (c) of Section 15600, as if the department had incurred them.

The department shall provide the board with administrative and personnel services.

The Department of Finance shall make the final determination of the budgetary and accounting transactions and treatments to ensure the proper implementation of the transfer of duties, powers, and responsibilities from the board to the department pursuant to this part.

Notwithstanding any other law, this part shall not limit the authority of, and expressly authorizes, the department and the board to delegate, share, provide assistance for, or transfer between themselves administrative responsibilities for tax and fee programs within the department’s and the board’s respective duties, powers, and responsibilities pursuant to an agreement. However, the agreement between the department and the board shall not transfer jurisdiction over any of the tax and fee programs that are the subject of the agreement.

This part shall become operative on July 1, 2017.