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Business Taxes Law Guide—Revision 2024

Division 30. Waste Management
Part 3. State Programs
Chapter 8.5. Electronic Waste Recycling
Article 6. Financial Provisions²

Section 42476.5


42476.5. Duties of person exporting covered electronic waste. A person who exports covered electronic waste, or a covered electronic device intended for recycling or disposal, to a foreign country, or to another state for ultimate export to a foreign country, shall do all of the following at least 60 days prior to export:

(a) Notify DTSC of the destination, disposition, contents, and volume of the waste or device intended for recycling or disposal to be exported, and include with the notification the demonstrations required pursuant to subdivisions (b) to (f), inclusive.

(b) Demonstrate that the waste or device is being exported for purposes of recycling or disposal.

(c) Demonstrate that the importation of the waste or device is not prohibited by an applicable law in the state or country of destination and that any import will be conducted in accordance with all applicable laws. As part of this demonstration, required import and operating licenses, permits, or other appropriate authorization documents shall be forwarded to DTSC.

(d) Demonstrate that the exportation of the waste or device is conducted in accordance with applicable United States or applicable international law.

(e) (1) Demonstrate that the waste or device will be managed within the country of destination only at facilities whose operations meet or exceed the binding decisions and implementing guidelines of the Organization for Economic Cooperation and Development for the environmentally sound management of the waste or device being exported.

(2) The demonstration required by this subdivision applies to any country of destination, notwithstanding that the country is not a member of the Organization for Economic Cooperation and Development.

(f) Demonstrate that the person attempted to locate an in-state covered electronic waste recycler and that the waste or device could not be managed by an in-state covered electronic waste recycler.

History—Amended by Stats. 2004, Ch. 863 (SB 50), in effect September 29, 2004. Stats. 2022, Ch. 370 (SB 1215), in effect January 1, 2023, substituted "DTSC" for "the department" throughout and deleted "the" before "purposes of" in subdivision (b). Stats. 2023, Ch. 308 (SB 568), in effect January 1, 2024, substituted "waste" for "waste," before "or device" and substituted "(f)," for "(e)," before "inclusive" in subdivision (a); and added subdivision (f).