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Business Taxes Law Guide—Revision 2024
Regional Railroad Accident Preparedness and Immediate Response Fee
Government Code
Title 2. Government of the State of California
Chapter 7. California Emergency Services Act
Article 3.9. Regional Railroad Accident Preparedness and Immediate Response
Inoperative pursuant to BNSF Railway Co., et al. v. California Department of Tax and Fee Administration, et al. (9th Cir. 2018) 904 F.3d 755
Section 8574.36
8574.36. Administration and collection of fees. The fee imposed pursuant to Section 8574.32 shall be administered and collected by the board in accordance with 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 references in the Fee Collection Procedures Law to "fee" shall include the fee imposed by this article, and references to "feepayer" shall include a person required to pay the fee imposed by this article.
History—Added by Stats. 2015, Ch. 25 (SB 84), in effect June 24, 2015.