Which of the following describes the primary function of the California Department of Tax and Fee Administration?

The primary function of the California Department of Tax and Fee Administration (CDTFA) is to manage the collection of sales tax and use tax. This role is critical as it ensures the state's revenue system is properly supported by facilitating the accurate collection of taxes from businesses and individuals who are involved in taxable transactions. The CDTFA is responsible for administering a variety of tax and fee programs, ensuring compliance, and providing guidance to taxpayers on their obligations.

Managing sales and use tax collections is vital for funding state services, including education, healthcare, and infrastructure. This emphasis on fiscal management makes the CDTFA a key agency in the budgetary process of the state, highlighting the importance of tax compliance and the need to provide accurate tax information to the public.

Other options touch on areas outside the main functions of the CDTFA. While construction practices, financial assistance, or building permits may be relevant to various state departments, they do not fall under the responsibilities of the CDTFA. Understanding the specific role of CDTFA helps in recognizing its significance in California's taxation system.