Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Childhood Lead Poisoning Prevention Fee Regulations

Title 17 of the California Code of Regulations

Article 2. Fees

Regulation 33030

Effective July 19, 2001—Applicable beginning Calendar Year 2001¹

Regulation 33030. Fees Attributable to Facilities Releasing Lead inTO Ambient Air in California.

Authority cited: Sections 105310 and 131200, Health and Safety Code; Ch. 799, Stats. 1991, Sec. 11.

Reference: Sections 105310, deletion124165, 131050, 131051 and 131052, Health and Safety Code.

(a) Facilities deletionthat have reported releases of lead or lead compounds into ambient air in California pursuant to the Superfund Amendments and Reauthorization Act, Title III, Section 313, shall pay a fee, assessed by the Board of Equalization pursuant to Health and Safety Code section 105310 and calculated as follows:

(A ÷ B) × D

WHERE:

A = The total pounds of lead and lead compounds reported to be released by each facility into the California ambient air in the most recent calendar year for which data are available, as reported pursuant to the Superfund Amendments and Reauthorization Act, Title III, Section 313.

B = The total pounds of lead and lead compounds reported to be released by all facilities into California ambient air in the most recent calendar year for which data are available, as reported pursuant to the Superfunds Amendments and Reauthorization Act, Title III, Section 313.

C = $100,000 + the annual adjustment pursuant to Health and Safety Code section 105310(c).

(b) The fee is due on or before April 1 of each year.

History: New section filed 2-1-93 as an emergency; operative 2-1-93 (Register 93, No. 6). A Certificate of Compliance must be transmitted to OAL 6-1-93 or emergency language will be repealed by operation of law on the following day.

Certificate of Compliance as to 2-1-93 order transmitted to OAL 6-1-93 and filed 7-12-93 (Register 93, No. 29).

Amendment of section heading, section and Note filed 7-19-2001 as an emergency; operative 7-19-2001. A Certificate of Compliance must be transmitted to OAL by 11-16-2001 or emergency language will be repealed by operation of law on the following day. Exempt from OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 29).

Amendment of section heading, section and Note refiled 11-14-2001 as an emergency; operative 11-17-2001. A Certificate of Compliance must be ransmitted to OAL by 3-18-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2001, No. 46).

Amendment of section heading, section and Note refiled 3-12-2002 as an emergency; operative 3-19-2002. A Certificate of Compliance must be transmitted to OAL by 7-17-2002 or emergency language will be repealed by operation of law on the following day. Exempt for OAL review pursuant to Health and Safety Code section 105310(h) (Register 2002, No. 11).

Certificate of Compliance as to 3-12-2002 order transmitted to OAL 7-16-2002 and filed 8-22-2002 (Register 2002, No. 34).

Amendments to subdivision (a) replacing "currently reporting" with "that have reported" and inserting "or lead compounds" and added "and lead compounds" to paragraph A and B 1/29/2009.

¹ When the basis for application of the fee on motor vehicle fuel distributors and architectural coatings distributors changed, as of July 19, 2001, from gallons distributed by the feepayer two years prior to the year the fee was assessed (e.g., gallons distributed in 1991 reported April 1, 1993), to the feepayer's market share of gallons distributed in 1991 and 1978, respectively, the calendar year 2000 was no longer relevant to any fee calculation for motor vehicle fuel distributors and architectural coatings distributors.