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IVA i <br /> STATE OF CALIFORNIA Arnold Schwarcenegger,Governor <br /> MILITARY DEPARTMENT ,E• yE <br /> OFFICE OF THE ADJUTANT GENERAL <br /> 9800 Goethe Road—P.O.Box 269101 <br /> Sacramento, California 95826-9101 <br /> June 6, 2007 <br /> Environmental Programs Directorate , <br /> Certified Unified Program Agency <br /> Subject: CUPA Fees <br /> To Whom It May Concern: <br /> We are in receipt of your invoice for Certified Unified Program Agency fees for the <br /> California Army National Guard facility. <br /> On guidance from the Department of Defense, certain fees charged by your agency are <br /> considered a tax and under federal sovereign immunity; therefore, we cannot pay the tax. The <br /> California Environmental Protection Agency is sending you a memorandum explaining this <br /> subject and providing you guidance on the fee versus tax issue. <br /> The fees in question have been lined through on your invoice and the remaining payment <br /> is enclosed with the document. We hope you understand our position on this issue. Point of <br /> Contact for this matter is Mr. Scott Hilyard at(916) 361-4337. <br /> Sincerely <br /> JO H. MO RMAN <br /> Colonel, US Army (Retired) <br /> Director, Environmental Programs <br /> California Military Department <br /> Enclosure <br />