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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 42464.6


42464.6. Petition for redetermination and claim for refund. (a) CDTFA shall not accept or consider a petition for redetermination of fees determined under this chapter if the petition is founded upon the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to DTSC any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle any appeal of a determination that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.

(b) CDTFA shall not accept or consider a claim for refund of fees paid pursuant to this chapter if the claim is founded upon the grounds that an item is or is not a covered electronic device. CDTFA shall forward to DTSC any claim for refund that is based on the grounds that an item is or is not a covered electronic device, as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463. CDTFA shall forward to CalRecycle, any claim for refund that is based on the grounds that an item is or is not a covered electronic device as defined in subparagraph (B) of paragraph (1) of subdivision (g) of Section 42463.

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, substituted "CDTFA" for "The State Board of Equalization" before "shall not", and added ", as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463." after "device" in the first sentence of subdivision (a); substituted "CDTFA" for "The State Board of Equalization" before "shall forward", substituted "DTSC" for "the department" before "any appeal", and added ", as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463." after "device" in the second sentence of subdivision (a); added "CDTFA shall forward to CalRecycle…Section 42463" as the third sentence of subdivision (a); substituted "CDTFA" for "The State Board of Equalization" before "shall not" in the first sentence of subdivision (b); substituted "CDTFA" for "The State Board of Equalization", substituted "DTSC" for "department" before "any claim", deleted the period and added ",as defined in subparagraph (A) of paragraph (1) of subdivision (g) of Section 42463." after "device" in the second sentence of subdivision (b); added "CDTFA shall forward to CalRecycle…Section 42463." as the third sentence of subdivision (b).