Childhood Lead Poisoning Prevention Fee – Frequently Asked Questions (FAQs)

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About the Childhood Lead Poisoning Prevention Fee

The Childhood Lead Poisoning Prevention Act was enacted in 1991 to address environmental lead contamination that results in childhood lead exposure. The act provides the California Department of Public Health (CDPH) with broad mandates on blood lead screening protocols, laboratory quality assurance, identification and management of lead exposed to children, and reducing lead exposures. The CDPH annually identifies the feepayers subject to the fee and determines the fee amount to be imposed on each feepayer based on a "historical market share attributions" concept. The CDPH provides the California Department of Tax and Fee Administration (CDTFA) with a list of feepayers who are subject to the fee and the fee amount to bill each feepayer. CDTFA registers and bills the feepayers and collects the fee on behalf of the CDPH.

The funds are used by the CDPH to fund health care referrals, environmental assessments, and educational activities necessary to reduce a child's exposure to lead and the consequences of the exposure.

Manufacturers and other persons formerly and/or presently engaged in the commerce of lead or products containing lead, or who otherwise are responsible for identifiable sources of lead, which have significantly contributed historically and/or currently contribute to environmental lead contamination as determined by the CDPH owe the fee. CDTFA collects the annual fee from businesses operating in the petroleum industry, the architectural coatings industry, and facilities reporting releases of lead into the air.

The CDPH uses a "historical market share attributions" concept to determine each feepayer's liability. The CDPH annually identifies the feepayers subject to the fee, establishes each feepayer's market share responsibility for environmental lead contamination, and determines the amount of fee to be billed to each feepayer. The CDPH notifies CDTFA whom to register and the amount to bill each feepayer. CDTFA then issues billings for the fees, which are due and payable on or before April 1st of each year for activities during the previous calendar year.

Registration

The CDPH annually identifies the feepayers who are subject to the childhood lead poisoning prevention fee and provides the California Department of Tax and Fee Administration (CDTFA) with a list of feepayers to register. CDTFA registers feepayers from the list provided by the CDPH.

Contact the Childhood Lead Poisoning Prevention Branch with any registration questions.

For other state, federal, and local taxing and licensing information, visit the following sites for more information:

California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804-6403
Phone: 1-510-620-5600
Fax: 1-510-620-5656

Questions related to the Childhood Lead Poisoning Prevention Fee program should be directed to:

California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804-6403
Phone: 1-510-620-5600
Fax: 1-510-620-5656

Questions related to your billing (Notice of Determination) from CDTFA should be directed to:

California Department of Tax and Fee Administration
Special Taxes and Fees, MIC: 88
PO Box 942879
Sacramento, CA 94279-0088
Phone: 1-800-400-7115 (TTY: 711)

Collecting the Fee

Currently, there are no set fee rates for the childhood lead poisoning prevention fee. The amount for each feepayer is determined annually by the CDPH based on a "historical market share attributions" concept, rather than a per-gallon or per-pound basis.

Prior to 2001, the fee rates were set annually by the CDPH, which included a per-gallon fee rate for the architectural coating industry, a per-gallon fee rate for the petroleum industry, and a per-pound fee rate for the ambient air industry. Starting in 2001, the method for determining the amount owed by each feepayer was changed to the current method. View the historical fee rates.

Making a Payment

CDTFA issues billings annually to feepayers. The childhood lead poisoning prevention fee amounts assessed are due and payable on or before April 1st of each year, for the previous calendar year.

Payments must be postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, payments postmarked or received by the next business day will be considered timely.

There are several options available to make a payment. We offer two convenient online payment options: pay direct from your bank account or pay online with a credit card. You may also pay by touch tone phone with a credit card. Credit card payments will incur a convenience fee of 2.3% of the transaction amount or a minimum of $1.00. The convenience fee is assessed by the credit card processor and is not revenue to CDTFA. You may also sign up to pay by Electronic Funds Transfer (EFT) or pay by mail with a check or money order. For more information, visit make a payment.

The California Department of Tax and Fee Administration (CDTFA) bills and collects the childhood lead poisoning prevention fee based on instructions from the California Department of Public Health (CDPH) Childhood Lead Poisoning Prevention Branch (CLPPB). Based on those instructions, CDTFA sends feepayers a billing (Notice of Determination) for the amount specified by the CDPH. An appeal (Petition for Redetermination) must be submitted to CDTFA within 30 days of the date the billing (Notice of Determination) was issued to be considered timely. You may use form CDTFA-416, Petition for Redetermination, or write a letter specifying the grounds for your petition. Your appeal may be submitted to CDTFA by mail, email, or fax below.

CDTFA then forwards your appeal to the CDPH for determination. An appeal for reassessment or exemption from the fee requires additional filing with the CDPH. Contact the CDPH CLPPB for more information.

CDTFA will inform you of the final results on your appeal.

Important! The filing of an appeal does not prevent accrual of interest. You are advised to pay the fee while CDPH considers your appeal. Paying the fee does not, in any way, affect consideration of your appeal.

California Department of Tax and Fee Administration
Special Taxes and Fees
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Email

Fax: 916-323-9497

You may file a claim for refund by using form CDTFA-101, Claim for Refund or Credit.To be valid, the claim must be in writing and should specify the period for which the overpayment was made and the amount of the overpayment. CDTFA will forward the claim to the California Department of Public Health (CDPH) for determination. CDTFA will inform you of the CDPH's final determination.

You may submit a claim for refund to CDTFA by mail, email, or fax:

California Department of Tax and Fee Administration
Special Taxes and Fees
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Email

Fax: 916-323-9497

Whichever of these dates occurs last is your filing deadline:

  • Three years after the taxes were due and payable for which the overpayment was made
  • Six months from the date an assessment or determination (billing) became final
  • Six months from the date you overpaid the fee
  • Three years from the date CDTFA collected an involuntary payment, such as by a levy or a lien.

Be sure to file your claim for refund by the applicable deadline. Claims filed after the applicable due date above cannot be considered.