Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Childhood Lead Poisoning Prevention Fee Regulations

Title 17 of the California Code of Regulations (View all)


Effective February 1, 1993 and Repealed July 19, 2001—Applicable to Calendar Year 1991 (or 1992 for facilities releasing lead into the ambient air) and Return (or Payment) due April 1, 1993, through Calendar Year 1999 (or 2000 for facilities releasing lead into the ambient air) and Return (or Payment) due April 1, 2001

Article 3. Childhood Lead Poisoning Prevention Program Fees

Effective July 19, 2001—Applicable beginning Calendar Year 2001¹

Article 1. Definitions

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.