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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 42464.4


42464.4. Due date; returns and payments. (a) The covered electronic waste recycling fee and the covered battery-embedded waste recycling fee shall be due and payable quarterly on or before the last day of the month following each calendar quarter. The payments shall be accompanied by a return filed using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by CDTFA.

(b) CDTFA may require the payment of the fee and the filing of returns for other than quarterly periods.

History—Added by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004. Stats. 2022, Ch. 370 (SB 1215), in effect January 1, 2023, added "and the covered battery-embedded waste recycling fee" before "shall" in the first sentence of subdivision (a); substituted "filed using electronic media." for "in the form as prescribed by the State Board of Equalization or that person authorized to collect, including, but not limited to, electronic media." in the second sentence of subdivision (a); added "Returns shall be authenticated … by CDTFA." as third sentence of subdivision (a); substituted "CDTFA" for "The State Board of Equalization" before "may require" in subdivision (b).