Childhood Lead Poisoning Prevention Fee Guide

IMPORTANT INFORMATION

On November 9, 2020, your permit, license and/or account will move into our new online services system. For more information about our online service enhancements, please see Special Notice L-744. This change may require customers or agents to create a username and password for the new system on and after November 9, 2020. If you are already filing in our new system with your username and password, you do not need to create an additional one.

The Childhood Lead Poisoning Prevention Fee is jointly administered by the California Department of Tax and Fee Administration (CDTFA) and the California Department of Public Health(CDPH).

The CDTFA’s responsibilities regarding the Childhood Lead Poisoning Prevention Fee program include billing feepayers and collecting the fee on the behalf of the CDPH.

Childhood Lead Poisoning Prevention Fee

The Childhood Lead Poisoning Prevention Act was enacted in 1991 to address environmental lead contamination that results in childhood lead exposure. The act provides the California Department of Public Health (CDPH) with broad mandates on blood lead screening protocols, laboratory quality assurance, identification and management of lead exposed to children, and reducing lead exposures.

How the revenue is used

The fee was established in 1993 to fund health care referrals, environmental assessments, and educational activities necessary to reduce childhood lead exposure and its consequences. The fees collected are deposited into the Childhood Lead Poisoning Prevention Fund.

How to Use This Guide

Each section of this guide contains information important to your business.

The Getting Started section provides key resources related to registration, making payments, and other important information you need.

The Industry Topics contains specific topics important to the Childhood Lead Poisoning Prevention Fee.

The Resources section provides links to useful information, including forms and publications, statutory and regulatory information, and access to live help from our customer service representatives.

If You Need Help

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email. For contact information and hours of operation, please visit our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us via email.

The fee applies to manufacturers and other persons formerly or presently engaged in the stream of commerce of lead or products containing lead, or who otherwise are responsible for identifiable sources of lead that have significantly contributed historically or currently contribute to environmental lead contamination as determined by the CDPH.

The Childhood Lead Poisoning and Prevention feepayers are:

  • Childhood Lead – Architectural Coatings (CA)
  • Childhood Lead – Motor Vehicle Fuel Distributors (CL) and
  • Childhood Lead – Lead Releasers (CO)

The CDPH uses a "historical market share attributions" concept to determine each feepayer's liability. The CDPH annually identifies the feepayers subject to the fee, establishes each feepayer's market share responsibility for environmental lead contamination, and determines the amount of fee to be billed to each feepayer. The CDPH notifies the CDTFA whom to register and the amount to bill each feepayer. The CDTFA then issues billings for the fees, which are due and payable on or before April 1st of each year for the previous calendar year.

There is no online registration for this program with the CDTFA.

The California Department of Public Health (CDPH) annually identifies the feepayers subject to the Childhood Lead Poisoning Prevention Fee, each feepayer’s market share, and the amount of fee to be billed to each feepayer.

The CDPH notifies the CDTFA whom to register and bill. The CDTFA then issues notices of determinations (billings) that are due and payable on April 1st for the previous calendar year.

Contact the CDPH Childhood Lead Poisoning Prevention Branch for additional registration information.

There are no set fee rates for the Childhood Lead Poisoning Prevention Fee. The amount for each feepayer is determined annually by the CDPH based on a "historical market share attributions" concept, rather than a per-gallon or per-pound basis.

Visit our Tax Rates – Special Taxes and Fees web page to view historical fee rates.

The CDTFA issues billings annually to feepayers. Assessed Childhood Lead Poisoning Prevention Fee amounts are due and payable on or before April 1st of each year, for the previous calendar year.

Visit our website to make a payment and learn about our various payment options. You may also sign up to pay by Electronic Funds Transfer (EFT) or pay by mail with a check or money order.

Payments must be received/postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, payments postmarked or received by the next business day will be considered timely.

To change business address, ownership, or contact information, contact:

California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804-6403

Phone: 1-510-620-5600
Fax: 1-510-620-5656

Visit the sites below for more information about other state, federal, and local taxing and licensing information:

You may also want to consult with a tax professional for assistance on other agency requirements.

Phone: 1-800-400-7115 (TTY: 711)

The California Department of Tax and Fee Administration (CDTFA) bills and collects the Childhood Lead Poisoning Prevention Fee based on instructions from the California Department of Public Health (CDPH) Childhood Lead Poisoning Prevention Branch (CLPPB). Based on those instructions, the CDTFA sends feepayers a billing (Notice of Determination) for the amount specified by the CDPH.

An appeal (Petition for Redetermination) must be submitted to the CDTFA within 30 days from the date the billing (Notice of Determination) was issued to be considered timely. You may use form CDTFA-416, Petition for Redetermination, or write a letter specifying the grounds for your petition. Your appeal may be submitted to the CDTFA by email or at the address listed below.

The CDTFA will forward your appeal to the CDPH for determination. An appeal for reassessment or exemption from the fee requires additional filing with the CDPH. Contact the CDPH CLPPB for more information.

The CDTFA will inform you of the results of your appeal.

Important! The filing of an appeal does not prevent accrual of interest. You are advised to pay the fee while the CDPH considers your appeal. Paying the fee does not affect consideration of your appeal.

Email your appeal.

Or mail to:
California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Questions related to the Childhood Lead Poisoning Prevention Fee program should be directed to:

California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804-6403

Phone: 1-510-620-5600
Fax: 1-510-620-5656

Questions related to your billing (Notice of Determination) from CDTFA should be directed to:

California Department of Tax and Fee Administration
Special Taxes and Fees, MIC: 88
PO Box 942879
Sacramento, CA 94279-0088

Phone: 1-800-400-7115

You may file a claim for refund by using form CDTFA-101, Claim for Refund or Credit. To be valid, the claim must be in writing and specify the period for which the overpayment was made and the amount of the overpayment. The CDTFA will forward the claim to the California Department of Public Health (CDPH) for determination. The CDTFA will inform you of the CDPH's final determination.

Email the claim form.

Or mail claims to:

California Department of Tax and Fee Administration
Business Tax and Fee Division
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

When to file a claim for refund

Whichever of these dates occurs last is your filing deadline:

  • Three years after the taxes were due and payable for which the overpayment was made.
  • Six months from the date an assessment or determination (billing) became final.
  • Six months from the date you overpaid the fee.
  • Three years from the date the CDTFA collected an involuntary payment, such as by a levy or a lien.

Be sure to file your claim for refund by the applicable deadline. Claims filed after the applicable due date above cannot be considered.

Laws and Regulations

Special Notices

Publications

There are no specific CDTFA publications for the Childhood Lead Poisoning Prevention Fee. For additional information, contact the CDPH.

Related Websites

Contact CDPH

California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804

Phone: 1-510-620-3662 or 1-510-620-5600
Fax: 1-510- 620-5656

Other Helpful Resources

  • Contact us – A listing of CDTFA contacts for your questions and concerns.
  • Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
  • Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
  • Find a Sales and Use Tax Rate – Enter an address and find the sales and use tax rate for that location.
  • Online Services – Learn about the online services CDTFA offers.
  • Verify a Permit or License – You can use this application to verify a seller's permit.
  • Office Locations and Addresses – A comprehensive listing of all CDTFA offices and contact information.
  • Get It In Writing! – Tax and fee laws can be complex, and you are encouraged to put your tax questions in writing. You may send your request to: Special Taxes and Fees, MIC:31, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0031.
  • Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, such as speaking to a supervisor, or when there are apparent rights violations.
  • GO-Biz – The Governor's Office of Business and Economic Development offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit their website.
  • CalGold – Provides help with permit and licensing requirements on other state, federal, and local authorities. For example, you may need to register with the Franchise Tax Board or the Employment Development Department. You may also want to consult with a tax professional or your local city and county authorities for assistance regarding other agencies' requirements or restrictions.
  • California's Tax Service Center – A one-stop tax help and resource website that guides taxpayers to forms and services they need.