Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

KEY TO ABBREVIATIONS

H.S. . . . Health and Safety Code

P.R.C. . . Public Resources Code

A

Administration . . . P.R.C. 42475

civil penalty . . . P.R.C. 42474

enforcement of chapter . . . P.R.C. 42474.5

statewide applicability . . . P.R.C. 42472

Administration by Board of Equalization

collection of fee . . . P.R.C. 42464.2

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B

"Board" defined . . . P.R.C. 42463

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C

Civil penalty . . . P.R.C. 42474

Claim for refund . . . P.R.C. 42464.6

"Consumer" defined . . . P.R.C. 42463

"Covered electronic waste recycling fee" defined . . . P.R.C. 42463

Covered electronic waste recycling fee

adjustment . . . P.R.C. 42464

due date . . . P.R.C. 42464.4

not a tax . . . P.R.C. 42473

rate . . . P.R.C. 42464

retailer required to collect . . . P.R.C. 42464

"Covered electronic device" defined . . . P.R.C. 42463

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D

"Department" defined . . . P.R.C. 42463

Disclosure of information by board . . . P.R.C. 42464.8

Disposition of proceeds . . . P.R.C. 42476

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E

"Electronic device" defined . . . H.S. 25214.10.1

Electronic Waste and Recovery and Recycling Account . . . P.R.C. 42476

Electronic waste recovery payment schedule

authorized collector . . . P.R.C. . . . 42477

payment process . . . P.R.C. 42479

recycler . . . P.R.C. 42478

Electronic waste working group . . . P.R.C. 42475.3

Exported covered electronic waste

duties . . . P.R.C. 42476.5

component parts for reuse or recycling . . . P.R.C. 42476.6

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I

Inapplicability of chapter . . . P.R.C. 42485

provisions remaining operative . . . P.R.C. 42486

Invoicing requirements . . . P.R.C. 42464

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M

"Manufacturer" defined . . . P.R.C. 42463

Manufacturer responsibility

information and report . . . P.R.C. 42465.2

name of brand readily visible . . . P.R.C. 42465.1

noncomplying electronic devices . . . P.R.C. 42465

notification requirements . . . H.S. 25214.10.1

device is covered electronic device . . . H.S. 25214.10.1

non-hazardous concurrence . . . H.S. 25214.10.1

requirement to comply . . . P.R.C. 42465.3

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P

"Person" defined . . . P.R.C. 42463

Petition for redetermination . . . P.R.C. 42464.6

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R

"Refurbished" defined . . . P.R.C. 42463

Regulations; adoption by board and department . . . H.S. 25214.10

emergency regulations . . . H.S. 25214.10.2, P.R.C. 42475.2

"Retail sale" defined . . . P.R.C. 42463

"Retailer" defined . . . P.R.C. 42463

Retailer reimbursement . . . P.R.C. 42464

Returns and payments

due date . . . P.R.C. 42464.4

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S

State agency procurement . . . P.R.C. 42480

Statewide recycling goals for covered electronic waste . . . P.R.C. 42475.4

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V

"Video display device" . . . P.R.C. 42463