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Business Taxes Law Guide—Revision 2024
Environmental Mitigation Surcharge
Public Resources Code
Division 30. Waste Management
Part 3. State Programs
Chapter 3. Plastic Pollution Prevention and Packaging Producer Responsibility Act
Article 3. Program Administration
Section 42064.01
42064.01. Petition for redetermination. (a) A person from whom the environmental mitigation surcharge imposed pursuant to Section 42064 is determined to be due by that section may petition for a redetermination of whether this chapter applies to that person within 30 days after service upon them of a notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of the 30-day period.
(b) A petition for redetermination of the application of this section or Section 42064 shall be in writing and be sent to the department or its designee. The petition shall state the specific grounds upon which the petition is founded and include supporting documentation. The petition may be amended to state additional grounds or provide additional documentation at any time prior to the date that the department issues its order or decision with regard to the petition for redetermination.
(c) If a petition for redetermination of the application of this section or Section 42064 is filed within the 30-day period, the department shall reconsider whether the environmental mitigation surcharge is due and make a determination in writing. The department may eliminate the environmental mitigation surcharge based on a determination that this section or Section 42064 does not apply to the person who filed the petition.
(d) The department shall provide to the California Department of Tax and Fee Administration notice and the result of each petition for redetermination or claim for refund, including the filing date, reporting periods, amount of the environmental mitigation surcharge involved, and details necessary for the California Department of Tax and Fee Administration to perform refund or collection duties.
(e) If a timely petition for redetermination has been filed pursuant to subdivision (a), all legal action to collect the environmental mitigation surcharge imposed pursuant to Section 42064 shall be stayed pending the final determination of the department pursuant to subdivision (g).
(f) Notice of the determination of the department pursuant to subdivision (c) shall be served on the same date to the petitioner and the California Department of Tax and Fee Administration.
(g) The order or decision of the department upon a petition for redetermination of the environmental mitigation surcharge shall become final 30 days after service upon the petitioner of notice of the determination.
(h) The environmental mitigation surcharge imposed pursuant to Section 42064 determined to be due by the department pursuant to this section is due and payable at the time it becomes final, and if it is not paid when due and payable, the penalty imposed pursuant to Section 55086 of the Revenue and Taxation Code shall be applied.
(i) Written notice required by this section shall be served as follows:
(1) The notice shall be placed in a sealed envelope, with postage paid, addressed to the petitioner at the petitioner’s address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, subpost office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason.
(2) In lieu of mailing, a notice may be served personally by delivering it to the person to be served and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(j) A dispute regarding the environmental mitigation surcharge imposed pursuant to Section 42064 shall be resolved pursuant to this section only.
(k) If the department determines that a person is entitled to a refund of all or part of the environmental mitigation surcharge imposed pursuant to Section 42064, the person shall make a claim to the California Department of Tax and Fee Administration pursuant to Chapter 5 (commencing with Section 55221) of Part 30 of Division 2 of the Revenue and Taxation Code.
History—Added by Stats. 2022, Ch. 75 (SB 54), in effect January 1, 2023. Amended by Stats. 2023, Ch. 848 (AB 1526), in effect January 1, 2024, added "environmental mitigation" before "surcharge" throughout; substituted "this" for "the" after "determination that" in second sentence of subdivision (c); and substituted "environmental mitigation surcharge" for "fee" after "amount of" in subdivision (d).