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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 2A. Petitioning Notices of Determination

Rule 35014

35014. Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act.

Reference: Section 25215.45, Health and Safety Code.

A petition for redetermination of the California battery fee or manufacturer battery fee will be acknowledged. However, no determination will be made as to whether an item is or is not a lead-acid battery. A petition for redetermination based on such grounds will be forwarded to the California Department of Toxic Substances Control for determination in accordance with Health and Safety Code section 25215.45.

History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019.

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 55301, Revenue and Taxation Code.