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Business Taxes Law Guide – Revision 2024
 

Covered Electronic Waste Recycling Fee

Public Resources Code

Division 30. Waste Management
Part 3. State Programs
Chapter 8.5. Electronic Waste Recycling
Article 3. Covered Electronic Waste Recycling Fees and Covered Battery-Embedded Waste Recycling Fees

Section 42464.2


42464.2. Collection of fees by Board. [Repealed by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004.]


42464.2. Collection of fees. CDTFA shall collect the covered electronic waste recycling fee and the covered battery-embedded waste recycling fee pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code). For purposes of this section, the reference in the Fee Collection Procedures Law to "feepayer" shall include a retailer, a consumer, and a vendor, in the case of a retailer’s election pursuant to paragraph (2) of subdivision (e) of Section 42464.

History—Added by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004. Stats. 2005, Ch. 59 (AB 575), in effect July 18, 2005, added "covered electronic waste recycling" after "shall collect the"; deleted "imposed" after "fee"; deleted "this chapter under" after "pursuant to"; substituted "the" for "a"; added a comma and deleted "and" after "shall include a retailer"; and added after "a consumer" ", and a vendor, in the case of a retailer's election pursuant to paragraph (2) of subdivision (d) of Section 42464." Stats. 2022, Ch. 370 (SB 1215), in effect January 1, 2023, substituted "CDTFA" for "The State Board of Equalization" before "shall" and added "and the covered battery-embedded waste recycling fee" after "waste recycling fee" in the first sentence of the Section; deleted "the" before "purposes" and substituted "(e)" for "(d)" before "of Section" in the second sentence.